{"id":292,"date":"2019-02-15T18:17:12","date_gmt":"2019-02-15T18:17:12","guid":{"rendered":"http:\/\/www.rubioassessors.com\/?p=292"},"modified":"2019-02-15T18:17:12","modified_gmt":"2019-02-15T18:17:12","slug":"el-iva-dinterprets-artistes-directors-i-tecnics","status":"publish","type":"post","link":"https:\/\/www.rubioassessors.com\/?p=292","title":{"rendered":"El IVA d&#8217;int\u00e8rprets, artistes, directors i t\u00e8cnics"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"margin: 0px; color: #333333; font-family: 'Georgia',serif;\">Entre d&#8217;altres mesures, el Reial Decret Llei 26\/2018, de 28 de desembre, va afegir un nou sup\u00f2sit en el qual es pot aplicar l&#8217;IVA redu\u00eft del 10% a partir de l&#8217;1 de gener de 2019. Es tracta d&#8217;aquells serveis prestats per int\u00e8rprets, artistes, directors i t\u00e8cnics, que siguin persones f\u00edsiques, als productors de pel\u00b7l\u00edcules cinematogr\u00e0fiques susceptibles de ser exhibides en sales d&#8217;espectacles i als organitzadors d&#8217;obres teatrals i musicals.<\/span><\/p>\n<p style=\"text-align: justify;\">Aquests tipus de serveis ja se&#8217;ls hi aplicaba el tipus redu\u00eft amb anterioritat al 1 de setembre de 2012, en que van passar a tributar al 21%.<\/p>\n<p style=\"text-align: justify;\">Es per aix\u00f2, que recentment, la Administraci\u00f3 Tributaria ha fet un seguit d&#8217;aclariments en base a la doctrina de la Direcci\u00f3 General de Tributs per tal que el contribuent apliqui correctament aquest tipus impositiu, que tot seguit expliquem.<\/p>\n<ol style=\"text-align: justify;\">\n<li>Persona f\u00edsica. La llei parla clarament que el int\u00e8rpret, artista, director o t\u00e8cnic que presta el servei ha de ser persona f\u00edsica. Per tant, si ho fa una empresa, comunitat de bens, el tipus aplicable \u00e9s el general (21% vigent actualment).<\/li>\n<li>Destinatari\u00a0 ha de ser organitzador de l&#8217;obra teatral o musical. T\u00e9 aquesta consideraci\u00f3 qui realitzi l&#8217;ordenaci\u00f3 dels mitjans materials i\/o humans amb la finalitat que l&#8217;obra teatral o musical es representi (contractaci\u00f3 local, publicitat, venda d&#8217;entrades, etc.). Poden tenir aquesta consideraci\u00f3 entitats p\u00fabliques (Ajuntaments, Diputacions, Comunitats Aut\u00f2nomes, Estat), col\u00b7legis privats o p\u00fablics, empresaris teatrals, sales de festa, promotors (quan no actu\u00efn com a intermediaris),, etc. Quan el destinatari sigui un intermediari, aleshores el tipus aplicar ser\u00e0 del 21%.<\/li>\n<li>En quan a l&#8217;aplicaci\u00f3 no l&#8217;afecta el lloc on es realitzin les obres teatrals i musicals, ni la finalitat, ni la forma de la contraprestaci\u00f3 (fixe, en proporci\u00f3 a les entrades venudes, etc.). Es consideren tamb\u00e9 aplicable als teatres de titelles, conta contes, recitals de poesia. L&#8217;activitat de m\u00e0gia no es considera obra teatral, per la qual cosa va al tipus general.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Per tant, qualsevol persona que es dediqui a aquestes activitats, haur\u00e0 de tenir en consideraci\u00f3 aquests requisits per veure si pot aplicar el tipus redu\u00eft del 10%, o per el contrari esta obligat a aplicar el tipus general del 21%.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entre d&#8217;altres mesures, el Reial Decret Llei 26\/2018, de 28 de desembre, va afegir un nou sup\u00f2sit en el qual es pot aplicar l&#8217;IVA redu\u00eft del 10% a partir de l&#8217;1 de gener de 2019. Es tracta d&#8217;aquells serveis prestats per int\u00e8rprets, artistes, directors i t\u00e8cnics, que siguin persones f\u00edsiques, als productors de pel\u00b7l\u00edcules cinematogr\u00e0fiques [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>El IVA d&#039;int\u00e8rprets, artistes, directors i t\u00e8cnics - Rubi\u00f3 Assessors<\/title>\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.rubioassessors.com\/?p=292\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El IVA d&#039;int\u00e8rprets, artistes, directors i t\u00e8cnics - Rubi\u00f3 Assessors\" \/>\n<meta property=\"og:description\" content=\"Entre d&#8217;altres mesures, el Reial Decret Llei 26\/2018, de 28 de desembre, va afegir un nou sup\u00f2sit en el qual es pot aplicar l&#8217;IVA redu\u00eft del 10% a partir de l&#8217;1 de gener de 2019. 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