{"id":32943,"date":"2026-06-02T10:46:31","date_gmt":"2026-06-02T09:46:31","guid":{"rendered":"https:\/\/pich.bnfix.com\/fin-de-la-reduccion-temporal-del-iva-en-electricidad-gas-biomasa-y-carburante-s\/"},"modified":"2026-06-03T08:00:58","modified_gmt":"2026-06-03T07:00:58","slug":"fin-de-la-reduccion-temporal-del-iva-en-electricidad-gas-biomasa-y-carburante-s","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/fin-de-la-reduccion-temporal-del-iva-en-electricidad-gas-biomasa-y-carburante-s\/","title":{"rendered":"Fi de la reducci\u00f3 temporal de l&#8217;IVA en electricitat, gas i biomassa (els carburants mantenen IVA redu\u00eft fins al 30 de juny)"},"content":{"rendered":"<section  class='av_textblock_section av-mpwg0zgg-2b8308c71276f23f44246d36c7433967 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">2 de juny, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mpwg1r9d-31864d3766f2b2a73f6b495236cb786a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Fi de la reducci\u00f3 temporal de l&#8217;IVA en electricitat, gas i biomassa (els carburants mantenen IVA redu\u00eft fins al 30 de juny)<\/strong><\/h2>\n<\/div><\/section>\n<div  class='hr av-10qpay7-2757d2e787ad8bfe650c5a6e6b356f97 hr-default  avia-builder-el-2  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mpx5xopt-8810cb89897a4d93a60b3ffd95be382d-wrap avia-button-center  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/06\/tipos-IVA-ajuste-junio-2026-news-Pich_cat.pdf'  class='avia-button av-mpx5xopt-8810cb89897a4d93a60b3ffd95be382d av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Llegir o descarregar la circular en pdf\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\">\n<title id='av-svg-title-1'>Attach<\/title>\n<desc id='av-svg-desc-1'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Llegir o descarregar la circular en pdf<\/span><\/a><\/div>\n<div  class='hr av-v858pb-782dad9676e309386bf9bb56c2e3efac hr-default  avia-builder-el-4  el_after_av_button  el_before_av_slideshow '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-slideshow av-mpwg7dn5-04bc1b181940816d0d6e2219c03580a5 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-5  el_after_av_hr  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-mpwg7dn5-04bc1b181940816d0d6e2219c03580a5__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-32935 avia-img-lazy-loading-not-32935\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/06\/pexels-magda-ehlers-pexels-3722212_cocina-de-gas-2-1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-magda-ehlers-pexels-3722212_cocina de gas 2' alt='Cocina de gas encendida'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mpwg503m-6bbc5cf845b13ffc186499fe3d068bb1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Com ja els vam informar en el seu moment, <a href=\"https:\/\/pich.bnfix.com\/ca\/medidas-del-gobierno-para-paliar-los-efectos-economicos-y-sociales-de-las-guerras-de-iran-y-oriente-medio\/\"><strong>el 22 de mar\u00e7 va entrar en vigor el Reial decret llei 7\/2026 de mesures de resposta a la crisi a Orient Mitj\u00e0<\/strong><\/a>. Entre altres mesures, figurava una reducci\u00f3 temporal de l&#8217;IVA fins al 30 de juny, amb la possibilitat d&#8217;ajustar aquest termini a l&#8217;evoluci\u00f3 de la inflaci\u00f3, per a determinats combustibles.<\/p>\n<p>El tipus impositiu de l&#8217;IVA aplicable es va reduir del 21% al 10% per a l&#8217;electricitat, el gas natural, la biomassa (p\u00e8l\u00b7lets, briquetes i llenya), aix\u00ed com per a carburants, durant el per\u00edode compr\u00e8s entre el 22 de mar\u00e7 i el 31 de maig.<\/p>\n<p>Aix\u00ed, des de l&#8217;1 de juny, els tipus d&#8217;IVA aplicables passen a ser els seg\u00fcents:<\/p>\n<ul>\n<li>l&#8217;electricitat, el gas natural i la biomassa (p\u00e8l\u00b7lets, briquetes i llenya) tornen a tributar al tipus general del 21%,<\/li>\n<li>els carburants mantenen el tipus redu\u00eft del 10% fins al 30 de juny<\/li>\n<\/ul>\n<p>En principi, aquestes mesures de resposta a la crisi a Orient Mitj\u00e0 finalitzaran el 30 de juny de 2026, tret que s&#8217;acordi la seva pr\u00f2rroga o s&#8217;aprovin noves disposicions.<\/p>\n<p>Com sempre, des de BNFIX PICH Els mantindrem informats de qualsevol novetat que es pogu\u00e9s produir al respecte.<\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\"><strong>Joaquim Coma\u00a0Borsot\u00a0<\/strong>\u00b7\u00a0<\/span><a href=\"mailto:joaquim.coma@pich.bnfix.com\"><span data-contrast=\"none\">jcoma@pich.bnfix.com<\/span><\/a><\/p>\n<p style=\"text-align: right;\">Soci director de l&#8217;\u00c0rea Fiscal de BNFIX PICH Tax Legal Audit<\/p>\n<p>\ud83d\udcf8 Imatge de Magda Ehlers per a Pexels<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":32935,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[175,931,1725],"class_list":["post-32943","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-impuestos-ca","tag-iva-ca-3","tag-iva-reduit"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/32943","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=32943"}],"version-history":[{"count":12,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/32943\/revisions"}],"predecessor-version":[{"id":32945,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/32943\/revisions\/32945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/32935"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=32943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=32943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=32943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}