{"id":6149,"date":"2021-01-20T10:52:22","date_gmt":"2021-01-20T09:52:22","guid":{"rendered":"http:\/\/www.idluam.org\/blog\/?p=6149"},"modified":"2021-01-20T10:52:22","modified_gmt":"2021-01-20T09:52:22","slug":"ts-intereses-de-demora-3","status":"publish","type":"post","link":"https:\/\/www.idluam.org\/blog\/ts-intereses-de-demora-3\/","title":{"rendered":"TS &#8211; Intereses de demora"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]<strong>STS 1344\/2020. <\/strong><span style=\"color: #000000;\">El tratamiento del IVA en la base de c\u00e1lculo de los intereses de demora por retraso en el pago de las facturas<\/span><\/p>\n<p><!--more-->[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<p style=\"text-align: justify;\"><strong>STS 1344\/2020, de 19 de octubre de 2020. <\/strong><span style=\"font-family: Default Sans Serif,Verdana,Arial,Helvetica,sans-serif; font-size: small;\">El tratamiento del IVA en la base de c\u00e1lculo de los intereses de demora por retraso en el pago de las facturas: inclusi\u00f3n del IVA en la base de c\u00e1lculo, previa acreditaci\u00f3n del pago o ingreso.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\">La factura es la constataci\u00f3n del hecho imponible, el devengo del impuesto en las prestaciones de servicios tiene lugar cuando se ejecuten, el devengo lleva aparejada la exigibilidad del impuesto. Se debe incluir la cuota del Impuesto sobre el Valor A\u00f1adido en la base de c\u00e1lculo de los intereses de demora por el retraso de la Administraci\u00f3n en un contrato de suministro, siendo preciso que el contratista acredite que ha realizado el pago o ingresado previamente el Impuesto en la Hacienda P\u00fablica.<\/p>\n<p><a href=\"http:\/\/www.poderjudicial.es\/search\/indexAN.jsp\">Texto completo en CENDOJ (Roj: STS 3322\/2020 &#8211; ECLI: ES:TS:2020:3322).<\/a>[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]STS 1344\/2020. El tratamiento del IVA en la base de c\u00e1lculo de&hellip; <a class=\"continue\" href=\"https:\/\/www.idluam.org\/blog\/ts-intereses-de-demora-3\/\">Seguir Leyendo<span> TS &#8211; Intereses de demora<\/span><\/a><\/p>\n","protected":false},"author":48,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[105],"tags":[337,336],"class_list":["post-6149","post","type-post","status-publish","format-standard","category-jurisprudencia","tag-intereses-de-demora","tag-iva"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/www.idluam.org\/blog\/wp-json\/wp\/v2\/posts\/6149","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.idluam.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.idluam.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.idluam.org\/blog\/wp-json\/wp\/v2\/users\/48"}],"replies":[{"embeddable":true,"href":"https:\/\/www.idluam.org\/blog\/wp-json\/wp\/v2\/comments?post=6149"}],"version-history":[{"count":1,"href":"https:\/\/www.idluam.org\/blog\/wp-json\/wp\/v2\/posts\/6149\/revisions"}],"predecessor-version":[{"id":6150,"href":"https:\/\/www.idluam.org\/blog\/wp-json\/wp\/v2\/posts\/6149\/revisions\/6150"}],"wp:attachment":[{"href":"https:\/\/www.idluam.org\/blog\/wp-json\/wp\/v2\/media?parent=6149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.idluam.org\/blog\/wp-json\/wp\/v2\/categories?post=6149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.idluam.org\/blog\/wp-json\/wp\/v2\/tags?post=6149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}