{"id":66,"date":"2024-11-08T01:58:00","date_gmt":"2024-11-08T01:58:00","guid":{"rendered":"https:\/\/asri.casethemes.net\/architecture\/?p=66"},"modified":"2025-07-09T08:13:59","modified_gmt":"2025-07-09T08:13:59","slug":"tributacion-transcripcion-documentos","status":"publish","type":"post","link":"https:\/\/www.mesastrigoadvocats.com\/ca\/blog\/tributacion-transcripcion-documentos\/","title":{"rendered":"Tributaci\u00f3n en la transcripci\u00f3n de documentos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"66\" class=\"elementor elementor-66\">\n\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-30d160ad elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-type-header-none pxl-row-scroll-none pxl-bg-color-none pxl-section-overlay-none\" data-id=\"30d160ad\" data-element_type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default \">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1557810c pxl-col-none pxl-column-none\" data-id=\"1557810c\" data-element_type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-3f3a8350 elementor-widget elementor-widget-text-editor\" data-id=\"3f3a8350\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Aquesta setmana volem compartir amb els lectors la Consulta Vinculant n\u00famero CV0317-2024 del Departament de Tributs i de Fronteres (en endavant, DTF), del 25 de juny del 2024, en relaci\u00f3 amb el tipus de gravamen aplicable a la prestaci\u00f3 de servei consistent en la transcripci\u00f3 de determinats documents.<\/p><p>El Consultant sol\u00b7licita quin tipus de gravamen de l\u2019Impost General Indirecte s\u2019aplica als treballs de transcripci\u00f3 de pergamins i llibres d\u2019actes hist\u00f2rics.<\/p><p>En relaci\u00f3 amb la q\u00fcesti\u00f3 sobre el tipus de gravamen aplicable als serveis prestats pel Consultant, del DTF estableix que, en primer lloc, sobre el fet generador de l\u2019Impost, la Llei 11\/2012, del 21 de juny, de l\u2019Impost General Indirecte, a l\u2019article 4, disposa el seg\u00fcent:<\/p><p>\u201cArticle 4. Fet generador<\/p><p>Estan subjectes a l\u2019impost els lliuraments de b\u00e9ns i les prestacions de serveis realitzats en el territori andorr\u00e0 per empresaris o professionals a t\u00edtol oner\u00f3s, amb car\u00e0cter habitual o ocasional, en el desenvolupament de la seva activitat econ\u00f2mica, amb independ\u00e8ncia de la finalitat o dels resultats perseguits en l\u2019activitat econ\u00f2mica o en cada operaci\u00f3 en particular.\u201d<\/p><p>Pel que fa a la consideraci\u00f3 d\u2019activitat econ\u00f2mica i d\u2019empresari, la Llei 11\/2012, del 21 de juny, de l\u2019impost general indirecte, a l\u2019article 5, estableix el seg\u00fcent:<\/p><p>\u201cArticle 5. Concepte d\u2019activitat econ\u00f2mica i d\u2019empresari o professional<\/p><p>S\u00f3n activitats econ\u00f2miques les que impliquen l\u2019ordenaci\u00f3 per compte propi de factors de producci\u00f3 materials i humans o d\u2019algun d\u2019aquests factors de producci\u00f3, amb la finalitat d\u2019intervenir en la producci\u00f3 o la distribuci\u00f3 de b\u00e9ns o en la prestaci\u00f3 de serveis.<\/p><p>L\u2019activitat d\u2019arrendament de b\u00e9ns t\u00e9 la consideraci\u00f3 d\u2019activitat econ\u00f2mica.<\/p><p>A l\u2019efecte d\u2019aquesta Llei, es consideren empresaris o professionals les persones f\u00edsiques o entitats que realitzin activitats econ\u00f2miques.<\/p><p>S\u2019entenen realitzades en el desenvolupament de l\u2019activitat econ\u00f2mica les transmissions o cessions d\u2019\u00fas a tercers de la totalitat o part de qualsevol b\u00e9 o dret que integrin el patrimoni empresarial o professional de l\u2019obligat tributari, fins i tot les efectuades amb motiu del cessament en l\u2019exercici de les activitats econ\u00f2miques que determinen la subjecci\u00f3 a l\u2019impost.<\/p><p>No tenen la consideraci\u00f3 d\u2019empresaris o professionals als efectes d\u2019aquest impost quan l\u2019import dels lliuraments de b\u00e9ns i les prestacions de serveis efectuats no superi la xifra anual de 40.000 euros, excepte que de forma expressa optin per ser considerats com a tals. A l\u2019efecte de determinar l\u2019import anterior, no es tenen en compte les transmissions de b\u00e9ns d\u2019inversi\u00f3 i s\u2019exclou, si escau, l\u2019impost general indirecte. L\u2019import es prorrateja en la part corresponent a l\u2019any natural en cas d\u2019inici d\u2019activitat.<\/p><p>En el cas de les activitats agr\u00edcoles i ramaderes, el llindar indicat en el par\u00e0graf anterior se situa en la xifra anual de 150.000 euros.<\/p><p>Els empresaris o els professionals que optin per ser considerats com a tals, ho han de sol\u00b7licitar al ministeri encarregat de les finances abans de finalitzar l\u2019any en qu\u00e8 hagi de tenir efecte. Una vegada hagin optat per ser considerats empresaris o professionals, s\u2019ha de mantenir aquesta situaci\u00f3 durant un termini m\u00ednim de tres anys, i per sol\u00b7licitar-ne la baixa cal que hi renunci\u00efn comunicant-ho al ministeri encarregat de les finances abans de finalitzar l\u2019any anterior a l\u2019any en qu\u00e8 hagi de tenir efecte.<\/p><p>El procediment i la forma de la sol\u00b7licitud per ser considerat empresari s\u2019establiran reglament\u00e0riament.\u201d<\/p><p>D\u2019acord amb aquest precepte, sempre que el consultant tingui la consideraci\u00f3 d\u2019empresari o professional a l\u2019efecte de l\u2019impost, les prestacions de servei que efectu\u00ef estaran subjectes a l\u2019impost general indirecte.<\/p><p>Sobre el tipus de gravamen aplicable, la Llei 11\/2012, del 21 de juny, de l\u2019Impost General Indirecte, quant a l\u2019aplicaci\u00f3 del tipus de gravamen general, l\u2019article 57, preveu el seg\u00fcent:<\/p><p>\u201cArticle 57. Tipus de gravamen general<\/p><p>El tipus de gravamen general \u00e9s d\u2019un 4,5% i s\u2019exigeix sempre que no es prevegi expressament l\u2019aplicaci\u00f3 d\u2019un altre tipus de gravamen.\u201d<\/p><p>D\u2019altra banda, la mateixa Llei, sobre l\u2019aplicaci\u00f3 del tipus de gravamen especial, a l\u2019article 60 bis, a l\u2019apartat 2.a, disposa el seg\u00fcent:<\/p><p>\u201cArticle 60 bis. Tipus de gravamen especial<\/p><p>El tipus de gravamen especial \u00e9s del 2,5% i s\u2019aplica nom\u00e9s a les operacions seg\u00fcents:<\/p><p>Les prestacions de serveis relacionades a continuaci\u00f3 quan no s\u00f3n efectuades per administracions p\u00fabliques o parap\u00fabliques, entitats de dret p\u00fablic o entitats o establiments culturals o socials de car\u00e0cter no lucratiu:<\/p><p>a) Les pr\u00f2pies de biblioteques, arxius i centres de documentaci\u00f3.\u201d<\/p><p>Segons l\u2019esmentat anteriorment el DTF conclou que, tenint en compte que el Consultant prestar\u00e0 un servei que consisteix en la transcripci\u00f3 de documents i que aquest servei no \u00e9s el subministrament o el pr\u00e9stec de llibres o d\u2019altres documents, en el cas exposat no ser\u00e0 aplicable el tipus de gravamen especial del 2,5%. Conseg\u00fcentment, els serveis de transcripci\u00f3 dels diferents documents que faci el consultant estaran subjectes al tipus de gravamen general del 4,5%.<\/p><p>Descobreix aqu\u00ed la not\u00edcia: <a href=\"https:\/\/elperiodic.ad\/opinion\/consultori-fiscal-2\/\" target=\"_blank\" rel=\"noopener\">Tributaci\u00f3 en la transcripci\u00f3 de documents<\/a><\/p><div class=\"traductor-checkbox form-group\"><div class=\"row\">\u00a0<\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Compartim la Consulta Vinculant n\u00famero CV0317-2024 del Departament de Tributs i de Fronteres<\/p>\n","protected":false},"author":1,"featured_media":9866,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-66","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consultorio-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.3 (Yoast SEO v25.3) - 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