{"id":14333,"date":"2022-11-17T16:05:44","date_gmt":"2022-11-17T15:05:44","guid":{"rendered":"https:\/\/www.cudos-consultors.com\/?p=14333"},"modified":"2022-11-17T16:05:44","modified_gmt":"2022-11-17T15:05:44","slug":"iae","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/en\/iae\/","title":{"rendered":"\u00bfFue legal cobrar el IAE durante el estado de alarma?"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column 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class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><h2>\u00bfFue legal cobrar el IAE durante el estado de alarma?<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">17\/11\/2022<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p><strong>\u00bfFue legal cobrar el IAE durante el estado de alarma?<\/strong><\/p>\n<p>El Tribunal Supremo ha admitido el recurso de casaci\u00f3n planteado por el Ayuntamiento de Santander contra la sentencia del Juzgado de lo Contencioso Administrativo n\u00fam. 2 de Santander, que estima el recurso contencioso administrativo promovido por una empresa de hosteler\u00eda que reclamaba al Ayuntamiento la devoluci\u00f3n del Impuesto sobre Actividades Econ\u00f3micas pagado durante la crisis sanitaria ocasionada por el COVID-19.<\/p>\n<p>El Real decreto 463\/2020, de 14 de marzo, por el que se declar\u00f3 el estado de alarma para la gesti\u00f3n de la situaci\u00f3n de crisis sanitaria ocasionada por el COVID-19 dispuso en su art\u00edculo 10.4, la suspensi\u00f3n de las actividades de hosteler\u00eda y restauraci\u00f3n, principalmente y afectando a otros como el transporte, ocio, etc&#8230;<\/p>\n<p>Durante el estado de alarma, multitud de empresas se vieron obligadas al cese y paralizaci\u00f3n de su actividad econ\u00f3mica, adem\u00e1s de tener que soportar la imposici\u00f3n de otras limitaciones (restricciones de aforo, horario, n\u00famero de tablas, etc) impuestas por las medidas adoptadas por el Gobierno, pero los Ayuntamientos siguieron girando liquidaciones que en estas circunstancias constituyen un supuesto confiscatorio por su automatismo, ya que no se tom\u00f3 en consideraci\u00f3n el escenario del a\u00f1o 2020.<\/p>\n<p>Lo cierto es que si no hay actividad, no ha hecho imponible, puesto que negar esta conclusi\u00f3n supondr\u00eda grabar una capacidad econ\u00f3mica inexistente. De ah\u00ed que previsiblemente el Tribunal Supremo concluya en el sentido de determinar la inexigibilidad del impuesto en estos supuestos, y que, por tanto, se puedan solicitar las devoluciones que correspondan en un plazo de cuatro a\u00f1os desde la autoliquidaci\u00f3n .<\/p>\n<p>Hay que concluir que la estimaci\u00f3n de la cuesti\u00f3n planteada supondr\u00eda abrir la v\u00eda a multitud de reclamaciones, de forma que si se encuentra en este caso puede consultarnos en nuestro despacho profesional.<\/p>\n<p><strong>Sonia N\u00fa\u00f1ez Gonz\u00e1lez<\/strong><br \/>\nAbogada del Servicio Jur\u00eddico de Cud\u00f3s Consultors<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":14338,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85,86],"tags":[],"class_list":["post-14333","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-en","category-juridico-en"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/14333","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/comments?post=14333"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/14333\/revisions"}],"predecessor-version":[{"id":14348,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/14333\/revisions\/14348"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media\/14338"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media?parent=14333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/categories?post=14333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/tags?post=14333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}