{"id":355,"date":"2014-07-25T11:52:09","date_gmt":"2014-07-25T10:52:09","guid":{"rendered":"https:\/\/diligens.es\/?p=355"},"modified":"2014-07-25T11:52:09","modified_gmt":"2014-07-25T10:52:09","slug":"posibilidad-de-deducir-cuotas-del-iva-a-pesar-de-haber-presentado-la-baja-del-censo-de-obligados-tributarios","status":"publish","type":"post","link":"https:\/\/diligens.es\/en\/posibilidad-de-deducir-cuotas-del-iva-a-pesar-de-haber-presentado-la-baja-del-censo-de-obligados-tributarios\/","title":{"rendered":"Posibilidad de deducir cuotas del IVA a pesar de haber presentado la baja del Censo de obligados tributarios"},"content":{"rendered":"<p style=\"text-align: justify;\">La consultante present\u00f3 la baja en el Censo de obligados tributarios en septiembre de 2010, pero con posterioridad ha soportado cuotas del IVA derivadas de la recepci\u00f3n de servicios jur\u00eddicos relacionados con un contencioso con la Agencia Tributaria.<\/p>\n<p style=\"text-align: justify;\">La p\u00e9rdida de la condici\u00f3n de empresario o profesional a efectos del IVA, no tiene lugar por la mera presentaci\u00f3n del modelo censal de baja, sino que tambi\u00e9n ha de haberse producido el cese efectivo de la actividad correspondiente.<\/p>\n<p style=\"text-align: justify;\">En este sentido, siempre que concurran los restantes requisitos para la deducci\u00f3n, la consultante est\u00e1 habilitada a presentar la autoliquidaci\u00f3n del IVA correspondiente incluyendo en ella las cuotas soportadas por los mencionados servicios jur\u00eddicos y, en su caso, el derecho a la devoluci\u00f3n de las mismas.<\/p>\n<p style=\"text-align: justify;\">Si desea recibir m\u00e1s informaci\u00f3n no dude en contactar con nosotros en info@diligens.es<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/diligens.inconectawebs.com\/wp-content\/uploads\/2014\/07\/CV1413-14.pdf\">CV1413-14<\/a><\/p>\n<p style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>La consultante present\u00f3 la baja en el Censo de obligados tributarios en septiembre de 2010, pero con posterioridad ha soportado cuotas del IVA derivadas de la recepci\u00f3n de servicios jur\u00eddicos relacionados con un contencioso con la Agencia Tributaria. La p\u00e9rdida de la condici\u00f3n de empresario o profesional a efectos del IVA, no tiene lugar por [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-tributarias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Posibilidad de deducir cuotas del IVA a pesar de haber presentado la baja del Censo de obligados tributarios - Diligens<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/diligens.es\/en\/posibilidad-de-deducir-cuotas-del-iva-a-pesar-de-haber-presentado-la-baja-del-censo-de-obligados-tributarios\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Posibilidad de deducir cuotas del IVA a pesar de haber presentado la baja del Censo de obligados tributarios - Diligens\" \/>\n<meta property=\"og:description\" content=\"La consultante present\u00f3 la baja en el Censo de obligados tributarios en septiembre de 2010, pero con posterioridad ha soportado cuotas del IVA derivadas de la recepci\u00f3n de servicios jur\u00eddicos relacionados con un contencioso con la Agencia Tributaria. 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