{"id":35717,"date":"2026-11-04T15:32:25","date_gmt":"2026-11-04T14:32:25","guid":{"rendered":"https:\/\/addwill.eu\/?p=35717"},"modified":"2026-11-04T15:32:25","modified_gmt":"2026-11-04T14:32:25","slug":"beatriz-argiles-imparteix-un-academy-talk-de-wolters-kluwer-sobre-la-deduccio-de-liva-suportat","status":"publish","type":"post","link":"https:\/\/addwill.eu\/ca\/beatriz-argiles-imparteix-un-academy-talk-de-wolters-kluwer-sobre-la-deduccio-de-liva-suportat\/","title":{"rendered":"Beatriz Argil\u00e9s imparteix un Academy Talk de Wolters Kluwer sobre la deducci\u00f3 de l\u2019IVA suportat"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>Beatriz Argil\u00e9s<\/strong>, s\u00f2cia del Departament Fiscal d\u2019<strong>addwill<\/strong>, va impartir el passat 3 de novembre <strong>l\u2019Academy Talk<\/strong> de <strong>Wolters Kluwer<\/strong> dedicat a la \u00ab<strong><em>Deducci\u00f3 de l\u2019IVA suportat: requisits subjectius, objectius i formals<\/em><\/strong>\u00bb.<\/p>\n<p style=\"text-align: justify;\">Va plantejar una sessi\u00f3 pr\u00e0ctica sobre els requisits que condicionen el dret a deduir l\u2019IVA suportat i els ajustos que l\u2019Administraci\u00f3 Tribut\u00e0ria practica amb m\u00e9s freq\u00fc\u00e8ncia. Va comen\u00e7ar pel m\u00e9s b\u00e0sic: qui t\u00e9 dret a deduir, qu\u00e8 passa amb l\u2019IVA suportat abans d\u2019iniciar l\u2019activitat i quines operacions donen dret a la deducci\u00f3 i quines no.<\/p>\n<p style=\"text-align: justify;\">A partir d\u2019aqu\u00ed va explicar la difer\u00e8ncia entre l\u2019afectaci\u00f3 directa i exclusiva d\u2019un b\u00e9 o servei a l\u2019activitat i l\u2019afectaci\u00f3 parcial, amb una atenci\u00f3 especial als b\u00e9ns d\u2019inversi\u00f3 i als vehicles.<\/p>\n<p style=\"text-align: justify;\">Tamb\u00e9 va repassar els sup\u00f2sits en qu\u00e8 la llei exclou o limita la deducci\u00f3, com els aliments i begudes, els espectacles o les atencions a clients. I va dedicar l\u2019\u00faltima part als requisits formals: la factura com a document que justifica el dret a deduir i els errors m\u00e9s habituals. Tot plegat, amb exemples reals.<\/p>\n<p style=\"text-align: justify;\"><strong>Beatriz Argil\u00e9s<\/strong> \u00e9s advocada i t\u00e9 m\u00e9s de 20 anys d\u2019experi\u00e8ncia en l\u2019assessorament d\u2019IVA a empreses multinacionals.<\/p>\n<p style=\"text-align: justify;\">T\u00e9 previst un nou projecte o una operaci\u00f3 rellevant per a la seva empresa? Posi\u2019s en contacte amb l\u2019equip fiscal d\u2019<strong>addwill<\/strong> i l\u2019ajudarem a plantejar-la des del principi perqu\u00e8 l\u2019IVA no es converteixi en un cost.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Beatriz Argil\u00e9s, s\u00f2cia del Departament Fiscal d\u2019addwill, va impartir el passat 3 de novembre l\u2019Academy Talk de Wolters Kluwer dedicat a la \u00abDeducci\u00f3  [&#8230;]<\/p>\n","protected":false},"author":12,"featured_media":35722,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1296],"tags":[],"class_list":["post-35717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-ca"],"_links":{"self":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/35717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/comments?post=35717"}],"version-history":[{"count":1,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/35717\/revisions"}],"predecessor-version":[{"id":35718,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/35717\/revisions\/35718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/media\/35722"}],"wp:attachment":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/media?parent=35717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/categories?post=35717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/tags?post=35717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}