{"id":9943,"date":"2025-01-30T09:54:55","date_gmt":"2025-01-30T09:54:55","guid":{"rendered":"http:\/\/www.mesastrigo-advocats.com\/?p=9943"},"modified":"2025-07-24T08:28:42","modified_gmt":"2025-07-24T08:28:42","slug":"tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion","status":"publish","type":"post","link":"https:\/\/www.mesastrigoadvocats.com\/ca\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/","title":{"rendered":"Tributaci\u00f3n en el abono de intereses moratorios por parte de la Administraci\u00f3n"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9943\" class=\"elementor elementor-9943\">\n\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-dc2446f 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=\"dc2446f\" 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-00d374b pxl-col-none pxl-column-none\" data-id=\"00d374b\" 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-e863056 elementor-widget elementor-widget-text-editor\" data-id=\"e863056\" 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 CV0322-2024 del Departament de Tributs i de Fronteres (en endavant, DTF), del 17 d de maig del 2023, en relaci\u00f3 amb la tributaci\u00f3 de l\u2019abonament d\u2019interessos moratoris per part d\u2019una Administraci\u00f3 a conseq\u00fc\u00e8ncia d\u2019una devoluci\u00f3 d\u2019ingressos indeguts.<\/p><p>El senyor A \u00e9s resident fiscal al Principat d\u2019Andorra i, per tant, obligat tributari de l\u2019Impost sobre la Renda de les Persones F\u00edsiques (d\u2019ara en endavant, IRPF) pel per\u00edode impositiu 2024.<\/p><p>Arran d\u2019un acord d\u2019execuci\u00f3 d\u2019una resoluci\u00f3 econ\u00f2mica-administrativa, el senyor A ha obtingut un pronunciament favorable per part de l\u2019Administraci\u00f3 Tribut\u00e0ria espanyola mitjan\u00e7ant el qual es procedeix a l\u2019anul\u00b7laci\u00f3 de la liquidaci\u00f3 de l\u2019Impost sobre la Renda de les Persones F\u00edsiques del per\u00edode impositiu 2012 presentada a Espanya, donat que a l\u2019esmentat per\u00edode impositiu el senyor A era resident fiscal al Regne d\u2019Espanya, resultant de la mateixa una quantitat a favor seu en concepte de devoluci\u00f3 d\u2019ingressos indeguts procedents de la liquidaci\u00f3 anul\u00b7lada, aix\u00ed com l\u2019abonament d\u2019una quantitat en concepte d\u2019interessos moratoris per ingressos indeguts.<\/p><p>En aquest sentit, el senyor A es planteja quina seria la qualificaci\u00f3 de la renda obtinguda als efectes del Conveni entre el Principat d\u2019Andorra i el Regne d\u2019Espanya per evitar la doble imposici\u00f3 en mat\u00e8ria d\u2019impostos sobre la renda i prevenir l\u2019evasi\u00f3 fiscal, per l\u2019abonament en concepte d\u2019interessos moratoris per ingressos indeguts realitzat per part de l\u2019Administraci\u00f3 Tribut\u00e0ria espanyola, aix\u00ed com la qualificaci\u00f3 jur\u00eddica en l\u2019IRPF i la subjecci\u00f3 o no a l\u2019impost.<\/p><p>En el moment del pagament de la quantitat corresponent als interessos moratoris per ingressos indeguts per part de l\u2019Administraci\u00f3 Tribut\u00e0ria \u00e9s rellevant destacar que la mateixa no ha procedit a la pr\u00e0ctica de cap retenci\u00f3 ni ingr\u00e9s a compte sobre l\u2019import total abonat.<\/p><p>En refer\u00e8ncia a la q\u00fcesti\u00f3 exposada a la consulta en relaci\u00f3 amb la tributaci\u00f3 a l\u2019efecte de l\u2019impost sobre la Renda de les Persones F\u00edsiques dels interessos moratoris percebuts pel consultant com a conseq\u00fc\u00e8ncia d\u2019un determinat procediment administratiu portat a terme a Espanya, s\u2019ha de tenir present l\u2019objecte d\u2019aquest impost i el seu \u00e0mbit d\u2019aplicaci\u00f3 espacial, previst als articles 2 i 3 de la Llei 5\/2014, del 24 d\u2019abril, de l\u2019impost sobre la renda de les persones f\u00edsiques:<\/p><p>\u201cArticle 2. Objecte de l\u2019impost<\/p><p>L\u2019objecte de l\u2019impost est\u00e0 constitu\u00eft per la renda de l\u2019obligat tributari, entesa com la totalitat de les seves rendes i guanys i p\u00e8rdues de capital, amb independ\u00e8ncia del lloc on s\u2019hagin produ\u00eft i sigui on sigui la resid\u00e8ncia del pagador.<\/p><p>Article 3. \u00c0mbit d\u2019aplicaci\u00f3 espacial<\/p><p>L\u2019impost sobre la renda de les persones f\u00edsiques s\u2019aplica a tot el territori del Principat d\u2019Andorra.<\/p><p>El que estableix aquesta Llei s\u2019ent\u00e9n sense perjudici del que disposen els tractats i els convenis internacionals que han passat a formar part de l\u2019ordenament intern.\u201d<\/p><p>En el cas exposat conv\u00e9 fer ressaltar que, en data d\u2019aquesta consulta tribut\u00e0ria i per al per\u00edode que es menciona, \u00e9s aplicable el Conveni entre el Principat d\u2019Andorra i el Regne d\u2019Espanya per evitar la doble imposici\u00f3 en mat\u00e8ria d\u2019impostos sobre la renda i prevenir l\u2019evasi\u00f3 fiscal.<\/p><p>Aquest Conveni, als efectes de la seva aplicaci\u00f3, estableix, a l\u2019article 3.1.d, la definici\u00f3 general sobre la consideraci\u00f3 de persona.<\/p><p>\u201cArticle 3. Definicions generals<\/p><p>En el marc d\u2019aquest Conveni, tret que del context s\u2019infereixi una interpretaci\u00f3 diferent:<\/p><p>[\u2026]<\/p><p>d) el terme \u201cpersona\u201d compr\u00e8n les persones f\u00edsiques, les societats i qualsevol altre agrupament de persones;<\/p><p>[\u2026]\u201d<\/p><p>El mateix Conveni, a l\u2019article 4, preveu les persones que tenen la condici\u00f3 de residents:<\/p><p>\u201cArticle 4. Resident<\/p><p>En el marc d\u2019aquest Conveni, l\u2019expressi\u00f3 \u201cresident d\u2019un Estat contractant\u201d designa qualsevol persona que, en virtut de la legislaci\u00f3 d\u2019aquest Estat, est\u00e0 subjecta a imposici\u00f3 en aquest Estat, per ra\u00f3 del seu domicili, resid\u00e8ncia, seu de direcci\u00f3 o per qualsevol altre criteri de naturalesa an\u00e0loga, i s\u2019aplica tant a aquest Estat com a totes les seves subdivisions pol\u00edtiques o entitats locals. No obstant aix\u00f2, aquesta expressi\u00f3 no inclou les persones que estan subjectes a l\u2019impost en aquest Estat exclusivament per rendes d\u2019origen en aquest Estat.\u201d<\/p><p>D\u2019acord amb aquests articles, at\u00e8s que a la consulta es manifesta que el consultant \u00e9s una persona resident a Andorra i que la renda percebuda pel mateix consultant deriva d\u2019una entitat espanyola, en el cas exposat seran aplicables les disposicions previstes al Conveni entre el Principat d\u2019Andorra i el Regne d\u2019Espanya per evitar la doble imposici\u00f3 en mat\u00e8ria d\u2019impostos sobre la renda i prevenir l\u2019evasi\u00f3 fiscal.<\/p><p>Aquest Conveni no preveu un article espec\u00edfic que sigui aplicable al tipus de renda percebuda pel consultant. En aquest sup\u00f2sit cal fer una refer\u00e8ncia especial a l\u2019article 20, que estableix la potestat impositiva sobre altres tipus de rendes que no es mencionen en la resta de l\u2019articulat del Conveni:<\/p><p>\u201cArticle 20. Altres rendes<\/p><p>Les rendes d\u2019un resident d\u2019un Estat contractant, vinguin d\u2019on vinguin, no previstes en els articles precedents d\u2019aquest Conveni s\u00f3n imposables exclusivament en aquest Estat.\u201d<\/p><p>Per tant, la renda de font espanyola percebuda pel consultant en concepte d\u2019interessos moratoris derivats d\u2019un procediment administratiu ser\u00e0 imposable a Andorra, pa\u00eds de resid\u00e8ncia del consultant.<\/p><p>D\u2019altra banda, per determinar la qualificaci\u00f3 de la renda a l\u2019efecte de l\u2019impost sobre la renda de les persones f\u00edsiques, el DTF conclou que tenint en compte que els interessos que heu percebut tenen car\u00e0cter indemnitzador i que no deriven de la cessi\u00f3 a tercers de capital propis, l\u2019import derivat d\u2019aquest concepte t\u00e9 la consideraci\u00f3 de guany patrimonial als efectes de l\u2019impost sobre la renda de les persones f\u00edsiques.<\/p><p>Respecte a les interpretacions que menciona el consultant emanades de tribunals i \u00f2rgans de l\u2019administraci\u00f3 d\u2019altres pa\u00efsos en les resolucions en virtut de les seves pr\u00f2pies normes tribut\u00e0ries, aplicables a fets i circumst\u00e0ncies assimilables als inclosos en la consulta tribut\u00e0ria, aquestes interpretacions s\u00f3n eines que es poden utilitzar com a dret comparat per avaluar les possibles solucions. No obstant aix\u00f2, cal matisar que en cap cas la jurisprud\u00e8ncia emesa per aquests tribunals o \u00f2rgans no complementa l\u2019ordenament tributari andorr\u00e0. Aix\u00ed mateix, la Llei 5\/2014, del 24 d\u2019abril, de l\u2019impost sobre la renda de les persones f\u00edsiques, a l\u2019article 4.4, preveu una s\u00e8rie de rendes que no estan subjectes a l\u2019impost. A m\u00e9s, la mateixa norma, a l\u2019article 5, disposa les rendes que estan exemptes de l\u2019impost. Aquests preceptes no fan esment de la renda obtinguda; per tant, els interessos indemnitzadors percebuts tenen la consideraci\u00f3 de guany patrimonial subjecte a l\u2019impost sobre la renda de les persones f\u00edsiques i no exempt d\u2019aquest impost.<\/p><p>Descobreix aqu\u00ed la not\u00edcia: <a href=\"https:\/\/elperiodic.ad\/opinion\/consultori-fiscal-6\/\" target=\"_blank\" rel=\"noopener\">Tributaci\u00f3 en l&#8217;Abonament d&#8217;Interessos Moratoris<\/a><\/p>\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 CV0322-2024 del Departament de Tributs i de Fronteres<\/p>\n","protected":false},"author":1,"featured_media":9938,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-9943","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) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tributaci\u00f3n el abono de intereses - Mesas Trigo abogados<\/title>\n<meta name=\"description\" content=\"Analizamos la Consulta Vinculante CV0322-2024 sobre la tributaci\u00f3n en Andorra de intereses moratorios tras devoluci\u00f3n de ingresos indebidos\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tributaci\u00f3n en el abono de intereses moratorios por parte de la Administraci\u00f3n\" \/>\n<meta property=\"og:description\" content=\"Analizamos la Consulta Vinculante CV0322-2024 sobre la tributaci\u00f3n en Andorra de intereses moratorios tras devoluci\u00f3n de ingresos indebidos\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/\" \/>\n<meta property=\"og:site_name\" content=\"Mesas Trigo advocats\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-30T09:54:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-24T08:28:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"736\" \/>\n\t<meta property=\"og:image:height\" content=\"1166\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"sysadm\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"sysadm\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/\"},\"author\":{\"name\":\"sysadm\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/person\/3735ab12a257576afc816e85322630c3\"},\"headline\":\"Tributaci\u00f3n en el abono de intereses moratorios por parte de la Administraci\u00f3n\",\"datePublished\":\"2025-01-30T09:54:55+00:00\",\"dateModified\":\"2025-07-24T08:28:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/\"},\"wordCount\":1229,\"publisher\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog-2.jpg\",\"articleSection\":[\"Consultorio fiscal\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/\",\"url\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/\",\"name\":\"Tributaci\u00f3n el abono de intereses - Mesas Trigo abogados\",\"isPartOf\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog-2.jpg\",\"datePublished\":\"2025-01-30T09:54:55+00:00\",\"dateModified\":\"2025-07-24T08:28:42+00:00\",\"description\":\"Analizamos la Consulta Vinculante CV0322-2024 sobre la tributaci\u00f3n en Andorra de intereses moratorios tras devoluci\u00f3n de ingresos indebidos\",\"breadcrumb\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#primaryimage\",\"url\":\"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog-2.jpg\",\"contentUrl\":\"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog-2.jpg\",\"width\":736,\"height\":1166,\"caption\":\"Tributaci\u00f3n en el abono de intereses moratorios por parte de la Administraci\u00f3n\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.mesastrigoadvocats.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tributaci\u00f3n en el abono de intereses moratorios por parte de la Administraci\u00f3n\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#website\",\"url\":\"https:\/\/www.mesastrigoadvocats.com\/\",\"name\":\"Mesas Trigo\",\"description\":\"Mesas Trigo advocats\",\"publisher\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.mesastrigoadvocats.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#organization\",\"name\":\"Mesas Trigo\",\"url\":\"https:\/\/www.mesastrigoadvocats.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2024\/11\/cropped-favicon-mesas-trigo.png\",\"contentUrl\":\"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2024\/11\/cropped-favicon-mesas-trigo.png\",\"width\":512,\"height\":245,\"caption\":\"Mesas Trigo\"},\"image\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/person\/3735ab12a257576afc816e85322630c3\",\"name\":\"sysadm\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/88ac8b2de14a1af3ac8ba9e74b983bfe693f5788c87b4b160758d91a1792a658?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/88ac8b2de14a1af3ac8ba9e74b983bfe693f5788c87b4b160758d91a1792a658?s=96&d=mm&r=g\",\"caption\":\"sysadm\"},\"sameAs\":[\"http:\/\/www.mesastrigo.com\"],\"url\":\"https:\/\/www.mesastrigoadvocats.com\/ca\/blog\/author\/sysadm\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Tributaci\u00f3n el abono de intereses - Mesas Trigo abogados","description":"Analizamos la Consulta Vinculante CV0322-2024 sobre la tributaci\u00f3n en Andorra de intereses moratorios tras devoluci\u00f3n de ingresos indebidos","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/","og_locale":"ca_ES","og_type":"article","og_title":"Tributaci\u00f3n en el abono de intereses moratorios por parte de la Administraci\u00f3n","og_description":"Analizamos la Consulta Vinculante CV0322-2024 sobre la tributaci\u00f3n en Andorra de intereses moratorios tras devoluci\u00f3n de ingresos indebidos","og_url":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/","og_site_name":"Mesas Trigo advocats","article_published_time":"2025-01-30T09:54:55+00:00","article_modified_time":"2025-07-24T08:28:42+00:00","og_image":[{"width":736,"height":1166,"url":"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog-2.jpg","type":"image\/jpeg"}],"author":"sysadm","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"sysadm","Temps estimat de lectura":"6 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#article","isPartOf":{"@id":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/"},"author":{"name":"sysadm","@id":"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/person\/3735ab12a257576afc816e85322630c3"},"headline":"Tributaci\u00f3n en el abono de intereses moratorios por parte de la Administraci\u00f3n","datePublished":"2025-01-30T09:54:55+00:00","dateModified":"2025-07-24T08:28:42+00:00","mainEntityOfPage":{"@id":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/"},"wordCount":1229,"publisher":{"@id":"https:\/\/www.mesastrigoadvocats.com\/#organization"},"image":{"@id":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#primaryimage"},"thumbnailUrl":"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog-2.jpg","articleSection":["Consultorio fiscal"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/","url":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/","name":"Tributaci\u00f3n el abono de intereses - Mesas Trigo abogados","isPartOf":{"@id":"https:\/\/www.mesastrigoadvocats.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#primaryimage"},"image":{"@id":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#primaryimage"},"thumbnailUrl":"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog-2.jpg","datePublished":"2025-01-30T09:54:55+00:00","dateModified":"2025-07-24T08:28:42+00:00","description":"Analizamos la Consulta Vinculante CV0322-2024 sobre la tributaci\u00f3n en Andorra de intereses moratorios tras devoluci\u00f3n de ingresos indebidos","breadcrumb":{"@id":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#primaryimage","url":"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog-2.jpg","contentUrl":"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog-2.jpg","width":736,"height":1166,"caption":"Tributaci\u00f3n en el abono de intereses moratorios por parte de la Administraci\u00f3n"},{"@type":"BreadcrumbList","@id":"https:\/\/www.mesastrigoadvocats.com\/blog\/tributacion-en-el-abono-de-intereses-moratorios-por-parte-de-la-adminsitracion\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.mesastrigoadvocats.com\/"},{"@type":"ListItem","position":2,"name":"Tributaci\u00f3n en el abono de intereses moratorios por parte de la Administraci\u00f3n"}]},{"@type":"WebSite","@id":"https:\/\/www.mesastrigoadvocats.com\/#website","url":"https:\/\/www.mesastrigoadvocats.com\/","name":"Mesas Trigo","description":"Mesas Trigo advocats","publisher":{"@id":"https:\/\/www.mesastrigoadvocats.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mesastrigoadvocats.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.mesastrigoadvocats.com\/#organization","name":"Mesas Trigo","url":"https:\/\/www.mesastrigoadvocats.com\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2024\/11\/cropped-favicon-mesas-trigo.png","contentUrl":"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2024\/11\/cropped-favicon-mesas-trigo.png","width":512,"height":245,"caption":"Mesas Trigo"},"image":{"@id":"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/person\/3735ab12a257576afc816e85322630c3","name":"sysadm","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/88ac8b2de14a1af3ac8ba9e74b983bfe693f5788c87b4b160758d91a1792a658?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/88ac8b2de14a1af3ac8ba9e74b983bfe693f5788c87b4b160758d91a1792a658?s=96&d=mm&r=g","caption":"sysadm"},"sameAs":["http:\/\/www.mesastrigo.com"],"url":"https:\/\/www.mesastrigoadvocats.com\/ca\/blog\/author\/sysadm\/"}]}},"_links":{"self":[{"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/posts\/9943","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/comments?post=9943"}],"version-history":[{"count":18,"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/posts\/9943\/revisions"}],"predecessor-version":[{"id":12925,"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/posts\/9943\/revisions\/12925"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/media\/9938"}],"wp:attachment":[{"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/media?parent=9943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/categories?post=9943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mesastrigoadvocats.com\/ca\/wp-json\/wp\/v2\/tags?post=9943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}