{"id":10151,"date":"2017-04-07T22:03:44","date_gmt":"2017-04-07T22:03:44","guid":{"rendered":"https:\/\/centregestor.es\/?p=10151"},"modified":"2020-12-04T22:04:08","modified_gmt":"2020-12-04T22:04:08","slug":"libee-el-nou-impost-per-begudes-ensucrades-envasades-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/libee-el-nou-impost-per-begudes-ensucrades-envasades-2\/","title":{"rendered":"L\u2019IBEE- el nou impost per begudes ensucrades envasades"},"content":{"rendered":"<p>El passat dia 30 de mar\u00e7 es va publicar al Diari Oficial de la Generalitat de Catalunya la <a href=\"http:\/\/portaldogc.gencat.cat\/utilsEADOP\/PDF\/7340\/1600738.pdf\">Llei 5\/2017<\/a>, de 28 de mar\u00e7 que, entre altres q\u00fcestions, crea un nou impost d\u2019\u00e0mbit auton\u00f2mic: l\u2019<strong>Impost sobre begudes ensucrades envasades (IBEE).<!--more--><\/strong><\/p>\n<p>L\u2019IBEE t\u00e9 per objecte gravar el consum d\u2019aquestes begudes i \u00e9s exigible a tot el territori de Catalunya, amb independ\u00e8ncia del seu lloc de fabricaci\u00f3. Begudes ensucrades s\u00f3n les que contenen edulcorants cal\u00f2rics afegits com ara, sucre, mel fructosa, sacarosa, xarop de blat de moro, xarop d\u2019erable, n\u00e8ctar o xarop d\u2019agave i xarop d\u2019arr\u00f2s. Estan subjectes: els refrescos o sodes, les begudes de n\u00e8ctar de fruites i sucs de fruites, les begudes esportives, les begudes de te i caf\u00e8, les begudes energ\u00e8tiques, llets endolcides, begudes alternatives a la llet, batuts, begudes vegetals, aig\u00fces amb sabors.<\/p>\n<p>D\u2019acord amb l\u2019esmentada Llei, \u00e9s contribuent la persona f\u00edsica o jur\u00eddica que subministra la beguda al consumidor final. Per tant, comer\u00e7os de venda al detall (hipermercats o supermercats), establiments de restauraci\u00f3 i hoteleria, cinemes, titulars de l\u2019explotaci\u00f3 de m\u00e0quines de \u201cvending\u201d, etc. El contribuent est\u00e0 obligat a repercutir l\u2019impost al consumidor final, sense que sigui necessari que s\u2019expliciti de forma expressa en el tiquet de compra.<\/p>\n<p>\u00c9s subjecte passiu, en qualitat de substitut del contribuent, el distribu\u00efdor resident a l\u2019Estat Espanyol que subministra les begudes al contribuent que les posa a disposici\u00f3 del consumidor. Poden ser, tamb\u00e9, substituts els fabricants quan aquests subministren les begudes al contribuent (punt de venda) directament. En l\u2019IBEE, actua com a subjecte passiu en cadascun dels casos seg\u00fcents:<\/p>\n<ul>\n<li>El <strong>Substitut del Contribuent<\/strong> quan aquest substitut \u00e9s resident a l\u2019Estat espanyol.<\/li>\n<li>El <strong>Contribuent<\/strong> quan el substitut \u00e9s no resident a l\u2019Estat espanyol.<\/li>\n<li>El <strong>Contribuent<\/strong> quan contribuent i substitut s\u00f3n la mateixa persona, al fer ell mateix la distribuci\u00f3 als seus punt de venda.<\/li>\n<\/ul>\n<p>L\u2019Impost es merita, amb car\u00e0cter general, en el moment que el contribuent adquireix la beguda al substitut. En el cas que substitut i contribuent coincideixin en la mateixa persona, l\u2019impost es merita quan el contribuent posa la beguda a disposici\u00f3 del consumidor.<\/p>\n<p>Per exigir l\u2019impost al contribuent, el substitut l\u2019ha d\u2019incorporar en la factura corresponent sota el concepte IBEE o \u201cimpost sobre begudes ensucrades envasades\u201d. L\u2019IBEE ha de formar part de la base imposable de l\u2019IVA. S\u2019estableix dos tipus de gravamen segons el contingut en sucre:<\/p>\n<ul>\n<li>Les begudes amb m\u00e9s de 8 grams de sucre per cada 100ml: 0,12 euros\/litre.<\/li>\n<li>Les begudes entre 5 i 8 grams de sucre per cada 100ml: 0,08 euros\/litre.<\/li>\n<\/ul>\n<p>Aquest nou impost entrar\u00e0 en vigor a partir del proper dia <strong>1 de maig de 2017<\/strong>. El primer per\u00edode de pagament \u00e9s previst que es produeixi de l\u20191 al 20 de juliol d\u2019aquest any.<\/p>\n<p>Actualment s\u2019est\u00e0 tramitant el projecte de Decret que ha d\u2019aprovar el Reglament de desplegament de la Llei. Encara no s\u2019ha aprovat, tampoc, el model d\u2019autoliquidaci\u00f3 que s\u2019haur\u00e0 de presentar per via telem\u00e0tica i que no es podr\u00e0 ajornar o fraccionar at\u00e8s que \u00e9s un impost que es repercuteix, llevat que el subjecte passiu acrediti que les quotes repercutides no han estat efectivament pagades (d\u2019acord amb la Llei General Tribut\u00e0ria).<\/p>\n<p>Per qualsevol dubte, pot apropar-se a les nostres oficines al centre de Lleida i Tremp o visitar la nostra web <a href=\"https:\/\/centregestor.es\/ca\/\">https:\/\/centregestor.es<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>El passat dia 30 de mar\u00e7 es va publicar al Diari Oficial de la Generalitat de Catalunya la<\/p>","protected":false},"author":1,"featured_media":4749,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[2301],"tags":[2420,2422,2424,2426],"class_list":["post-10151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar-ca","tag-contribuent-ca","tag-ibee-ca","tag-impost-sobre-begudes-ensucrades-envasades-ca","tag-substitut-del-contribuent-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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