{"id":25886,"date":"2024-06-27T11:10:42","date_gmt":"2024-06-27T10:10:42","guid":{"rendered":"https:\/\/pich.bnfix.com\/prorrogados-los-tipos-reducidos-del-iva-para-algunos-alimentos\/"},"modified":"2025-02-26T13:12:59","modified_gmt":"2025-02-26T12:12:59","slug":"prorrogados-los-tipos-reducidos-del-iva-para-algunos-alimentos","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/prorrogados-los-tipos-reducidos-del-iva-para-algunos-alimentos\/","title":{"rendered":"Prorrogats els tipus redu\u00efts de l&#8217;IVA per a alguns aliments"},"content":{"rendered":"<section  class='av_textblock_section av-lxx3cm4j-657e36af901b8f7725c5840cf53142bf '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Prorrogats els tipus redu\u00efts de l&#8217;IVA per a alguns aliments<\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-m7lux9pk-51263020a20d781edfd53850071c0fc1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">27 juny, 2024<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<div  class='avia-slideshow av-lxx3e325-3020992d681e0b6256bb04c8f015829e avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-lxx3e325-3020992d681e0b6256bb04c8f015829e__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-25876 avia-img-lazy-loading-not-25876\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/06\/pexels-augustinus_martinus_noppe-14630309_aceite_y-pan-1500x430.jpg\" width=\"1500\" height=\"430\" title='Pr\u00f3roga del IVA Reducido para algunos alimentos b\u00e1sicos' alt='EChando aceite en una rebanada de pan'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-lxx3izl0-8ac5d9985b1b41ef51045a3b4897baa7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>El Reial decret llei 4\/2024, de 26 de juny, ha adoptat, entre altres mesures, la pr\u00f2rroga en la reducci\u00f3 de l&#8217;IVA en uns certs aliments per a mitigar els efectes negatius de la inflaci\u00f3.<\/p>\n<ul>\n<li><strong>Tipus del 0 per 100<\/strong>: es prorroga fins al pr\u00f2xim 30 de setembre aquest tipus per als seg\u00fcents productes d&#8217;alimentaci\u00f3:\n<ul>\n<li>El pa com\u00fa, la massa de pa com\u00fa congelada, el pa com\u00fa congelat destinats exclusivament a l&#8217;elaboraci\u00f3 del pa com\u00fa.<\/li>\n<li>Les farines panificables.<\/li>\n<li>Llet produ\u00efda per qualsevol esp\u00e8cie animal: natural, certificada, pasteuritzada, concentrada, desnatada, esterilitzada, UHT, evaporada i en pols.<\/li>\n<li>Els formatges, els ous i fruites, verdures, hortalisses, llegums, tubercles i cereals, que tinguin la condici\u00f3 de productes naturals.<br \/>\nEls olis d&#8217;oliva.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>El tipus del rec\u00e0rrec d&#8217;equival\u00e8ncia \u00e9s tamb\u00e9 el 0 per 100.<\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"2\"><strong>Tipus del 2 per 100:<\/strong> a partir de l&#8217;1 d&#8217;octubre de 2024 el tipus del 0 per 100, per als productes anteriors, passar\u00e0 a ser del 2 per 100 i el rec\u00e0rrec d&#8217;equival\u00e8ncia al 0,26 per 100. I a partir de l&#8217;1 de gener de 2025 el tipus d&#8217;aquests productes ser\u00e0 del 4 per 100 (incl\u00f2s els olis d&#8217;oliva).<\/li>\n<li><strong>Tipus de gravamen del 5 per 100:<\/strong> des de l&#8217;1 de juliol de 2024 i fins al 30 de setembre de 2024, s&#8217;aplicar\u00e0 aquest tipus als lliuraments, importacions i adquisicions intracomunit\u00e0ries dels seg\u00fcents productes:<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"2\">\n<ul>\n<li>Els olis de llavors.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"2\">Les pastes alimentoses.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span data-ccp-props=\"{\">El tipus del rec\u00e0rrec d&#8217;equival\u00e8ncia aplicable a aquestes operacions ser\u00e0 del 0,62 per cent. <\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"2\"><strong>Tipus de gravamen del 7,5 per 100<\/strong>: des de l&#8217;1 d&#8217;octubre de 2024 i fins al 31 de desembre de 2024, s&#8217;aplicar\u00e0 aquest tipus als lliuraments, importacions i adquisicions intracomunit\u00e0ries dels seg\u00fcents productes:\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"2\"><span data-contrast=\"auto\">Les pastes aliment\u00edcies.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"2\">Els olis de llavors.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>El tipus del rec\u00e0rrec d&#8217;equival\u00e8ncia aplicable a aquestes operacions ser\u00e0 de l&#8217;1 per cent.<\/p>\n<p>Com sempre, estem a la seva disposici\u00f3 per a aclarir qualsevol dubte que puguin tenir sobre el tema<\/p>\n<p style=\"text-align: right;\"><strong>Andrea Or\u00f3 \u00b7 <\/strong><a href=\"mailto:andrea.oro@pich.bnfix.com\"><span data-contrast=\"none\">andrea.oro@pich.bnfix.com<\/span><\/a><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><strong>Economista \u00b7 \u00c0rea Fiscal\u00a0\u00a0<\/strong><\/p>\n<p>(\ud83d\udcf8 Imatge de Augustinus Martinus per Pexels)<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":25877,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[174,931],"class_list":["post-25886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-fiscal-ca","tag-iva-ca-3"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/25886","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=25886"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/25886\/revisions"}],"predecessor-version":[{"id":27754,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/25886\/revisions\/27754"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/25877"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=25886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=25886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=25886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}