{"id":14852,"date":"2023-01-31T09:46:13","date_gmt":"2023-01-31T08:46:13","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=14852"},"modified":"2023-01-31T09:46:13","modified_gmt":"2023-01-31T08:46:13","slug":"iva","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/es\/iva\/","title":{"rendered":"Rebaja del IVA"},"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 fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"max-width:500px;\"><img decoding=\"async\" width=\"2022\" height=\"2022\" title=\"zero\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/01\/zero.jpg\" alt class=\"img-responsive wp-image-14857\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/01\/zero-200x200.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/01\/zero-400x400.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/01\/zero-600x600.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/01\/zero-800x800.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/01\/zero-1200x1200.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/01\/zero.jpg 2022w\" sizes=\"(max-width: 640px) 100vw, 2022px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : calc( 0 * calc( 100% - no ) );margin-left : no;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : no;margin-left : no;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-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-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div 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>Rebaja del IVA<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">31\/01\/2023<\/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>En los t\u00e9rminos explicados en el citado Real Decreto-ley, mientras persista la escalada de precios, el Ejecutivo consider\u00f3 conveniente <strong>rebajar del 4 al 0 por ciento<\/strong> el tipo impositivo del IVA que recae sobre los productos b\u00e1sicos de alimentaci\u00f3n. Estos productos, en los t\u00e9rminos definidos en el art\u00edculo 91. Dos de la Ley del IVA, son los siguientes:<\/p>\n<ul>\n<li>El pan com\u00fan, as\u00ed como la masa de pan com\u00fan congelada y el pan com\u00fan congelado destinados exclusivamente a la elaboraci\u00f3n del pan com\u00fan.<\/li>\n<li>Las harinas panificables.<\/li>\n<li>Los siguientes tipos de leche producida por cualquier especie animal: natural, certificada, pasterizada, concentrada, desnatada, esterilizada, UHT, evaporada y en polvo.<\/li>\n<li>Los quesos.<\/li>\n<li>Los huevos.<\/li>\n<li>Las frutas, verduras, hortalizas, legumbres, tub\u00e9rculos y cereales, que tengan la condici\u00f3n de productos naturales de acuerdo con el C\u00f3digo Alimentario y las disposiciones dictadas para su desarrollo.<\/li>\n<\/ul>\n<p>Para estos productos, mientras se mantenga el tipo impositivo del IVA del 0%, el tipo del recargo de equivalencia aplicable a estas operaciones ser\u00e1 del 0%.<\/p>\n<p>Es importante destacar que, sin perjuicio de la vigencia temporal de la medida, el propio art\u00edculo 72 del precitado Real Decreto-ley establece que el tipo impositivo aplicable volver\u00e1 a ser el 4 por ciento a partir del d\u00eda 1 del mes de mayo de 2023. , en caso de que la tasa interanual de la inflaci\u00f3n subyacente de marzo, publicada en abril, sea inferior al 5,5%.<\/p>\n<p>En tal caso, el tipo del recargo de equivalencia aplicable a estas operaciones volver\u00e1 a ser del 0,5%.<\/p>\n<p>Igualmente, <strong>se minora desde el tipo del IVA del 10% vigente al 5 por ciento<\/strong> lo aplicable a los <strong>aceites de oliva y semillas, as\u00ed como pastas alimentarias<\/strong>.<\/p>\n<p>Para estos productos, en tanto se mantenga el tipo impositivo del IVA del 5 por ciento, el art\u00edculo 72 del Real Decreto-ley introduce <strong>un nuevo tipo del recargo de equivalencia del 0,625 por ciento<\/strong>.<\/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":14857,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,55],"tags":[],"class_list":["post-14852","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad","category-fiscal-es"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/14852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/comments?post=14852"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/14852\/revisions"}],"predecessor-version":[{"id":14864,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/14852\/revisions\/14864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media\/14857"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media?parent=14852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/categories?post=14852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/tags?post=14852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}