{"id":708,"date":"2021-04-10T09:00:25","date_gmt":"2021-04-10T08:00:25","guid":{"rendered":"https:\/\/apnexus.es\/la-transmissio-dun-negoci-no-tributa-per-iva\/"},"modified":"2025-10-20T08:35:28","modified_gmt":"2025-10-20T08:35:28","slug":"la-transmissio-dun-negoci-no-tributa-per-iva","status":"publish","type":"post","link":"https:\/\/apnexus.es\/ca\/la-transmissio-dun-negoci-no-tributa-per-iva\/","title":{"rendered":"La transmissi\u00f3 d’un negoci no tributa per IVA"},"content":{"rendered":"

Avui dia son molt freq\u00fcents les transmissions d’unitats de negoci. Com tributen?
\nLa primera q\u00fcesti\u00f3 que ens hem de plantejar \u00e9s si realment estem davant una transmissi\u00f3 d’un negoci o, per contra, nom\u00e9s es tracta d’una mera cessi\u00f3 de b\u00e9ns i drets.
\nUn negoci \u00e9s una unitat econ\u00f2mica capa\u00e7 de desenvolupar una activitat professional o empresarial pels seus propis mitjans abans de la seva transmissi\u00f3.
\nSi la resposta a la q\u00fcesti\u00f3 anterior \u00e9s afirmativa ens trobem davant una transmissi\u00f3 de negoci, per\u00f2 llavors ve la segona pregunta: Aquesta unitat de negoci est\u00e0 afectada al desenvolupament d’una activitat econ\u00f2mica o professional? \u00c9s a dir, est\u00e0 en funcionament el negoci en el moment de la transmissi\u00f3?
\nSi la resposta \u00e9s tamb\u00e9 afirmativa, la resposta de l’Ag\u00e8ncia Tribut\u00e0ria \u00e9s clara: l’operaci\u00f3 no est\u00e0 subjecta a l’Impost sobre el Valor Afegit. Estarem davant una operaci\u00f3 no subjecta que haur\u00e0 de tributar, en el seu cas, per l’Impost de Transmissions Patrimonials.
\nPer altra banda el transmitent d’aquest negoci haur\u00e0 de tributar pel benefici de la operaci\u00f3, ja sigui per l’Impost de Societats o b\u00e9 per l’Impost sobre la Renda de les Persones F\u00edsiques.
\nLIVA Art. 7 1\u00ba Llei 37\/1992, de 28 de desembre.<\/a>
\nConsulta Vinculant de la D.G.T. V 2818 – 18 , de 26 d’octubre de 2018<\/a>
\nINFORMA 141193 – TRANSMISSI\u00d3 DE NEGOCI<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Avui dia son molt freq\u00fcents les transmissions d’unitats de negoci. Com tributen? La primera q\u00fcesti\u00f3 que ens hem de plantejar \u00e9s si realment estem davant una transmissi\u00f3 d’un negoci o, per contra, nom\u00e9s es tracta d’una mera cessi\u00f3 de b\u00e9ns i drets. Un negoci \u00e9s una unitat econ\u00f2mica capa\u00e7 de desenvolupar una activitat professional o […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-708","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/708","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/comments?post=708"}],"version-history":[{"count":1,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/708\/revisions"}],"predecessor-version":[{"id":1272,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/708\/revisions\/1272"}],"wp:attachment":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/media?parent=708"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/categories?post=708"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/tags?post=708"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}