{"id":1581,"date":"2016-04-12T15:18:58","date_gmt":"2016-04-12T15:18:58","guid":{"rendered":"http:\/\/urquiabas.com\/ca\/?p=1581"},"modified":"2016-04-12T15:18:58","modified_gmt":"2016-04-12T15:18:58","slug":"lasseguradora-ha-de-pagar-liva","status":"publish","type":"post","link":"https:\/\/urquiabas.com\/ca\/lasseguradora-ha-de-pagar-liva\/","title":{"rendered":"L’asseguradora ha de pagar l’IVA"},"content":{"rendered":"

Un jutjat de Primera Inst\u00e0ncia de Madrid ha fallat que una asseguradora ha d’assumir l’IVA de la reparaci\u00f3 dels cotxes d’empresa, segons una informaci\u00f3 de l’associaci\u00f3 d’Automobilistes Europeus Associats (AEA). \u00a0El motiu de la demanda era la reclamaci\u00f3 d’uns danys causats per una conductora a un cotxe propietat d’una empresa dedicada al transport de mercaderies, i tamb\u00e9 una factura pel lloguer d’un cotxe de substituci\u00f3.<\/p>\n

L’asseguradora va rebutjar la reclamaci\u00f3 en via amistosa, per\u00f2 un cop interposada la demanda davant el jutjat va acceptar pagar les factures sense incloure l’import corresponent al 21% d’IVA, amb
\nl’argument de que \u201cat\u00e8s que es tractava d’una societat mercantil es podia deduir aquest impost\u201d.<\/p>\n

No obstant aix\u00f2, la resoluci\u00f3 judicial ha estimat \u00edntegrament la demanda promoguda pels serveis jur\u00eddics d’AEA i ha condemnat l’entitat al pagament de la quantitat que pretenia no abonar de l’IVA, i tamb\u00e9 al pagament d’interessos per morositat i els costos processals.<\/p>\n

A la sent\u00e8ncia es recorda que el fonament de dret sobre el pagament de l’IVA en la reparaci\u00f3 de cotxes d’empresa \u00e9s controvertit tant en la doctrina com en la jurisprud\u00e8ncia. Al respecte, destaca que v\u00e0ries sent\u00e8ncies han fallat que \u201cpel que fa a l’IVA no s’ha de condemnar al seu pagament a l’asseguradora perqu\u00e8 el demandant, com a professional, pot repercutir-lo, com a IVA abonat respecte a l’IVA repercutit\u201d. Tot i aix\u00ed, en d’altres s’ha considerat que aquest concepte \u201cha de ser objecte de indemnitzaci\u00f3, doncs en forma part, en el seu conjunto, del total de la factura abonada per la demandant per a la reparaci\u00f3 del vehicle\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"

Un jutjat de Primera Inst\u00e0ncia de Madrid ha fallat que una asseguradora ha d’assumir l’IVA de la reparaci\u00f3 dels cotxes d’empresa, segons una informaci\u00f3 de l’associaci\u00f3 d’Automobilistes Europeus Associats (AEA). \u00a0El motiu de la demanda era la reclamaci\u00f3 d’uns danys causats per una conductora a un cotxe propietat d’una empresa dedicada al transport de mercaderies, […]<\/p>\n","protected":false},"author":5,"featured_media":1576,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[11,12],"tags":[],"class_list":["post-1581","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general-ca","category-noticies"],"acf":[],"yoast_head":"\nL'asseguradora ha de pagar l'IVA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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