{"id":2903,"date":"2015-01-15T11:46:58","date_gmt":"2015-01-15T10:46:58","guid":{"rendered":"https:\/\/www.alting.com\/hisenda-inicia-devolucio-centim-sanitari-comunitats-de-veins\/"},"modified":"2026-01-28T14:00:14","modified_gmt":"2026-01-28T13:00:14","slug":"hisenda-inicia-devolucio-centim-sanitari-comunitats-de-veins","status":"publish","type":"post","link":"https:\/\/www.alting.com\/ca\/hisenda-inicia-devolucio-centim-sanitari-comunitats-de-veins\/","title":{"rendered":"Hisenda inicia la devoluci\u00f3 del &#8220;c\u00e8ntim sanitari&#8221; a les comunitats de ve\u00efns"},"content":{"rendered":"<p>Barcelona, 15 de gener del 2015.- <strong>L&#8217;Ag\u00e8ncia Tribut\u00e0ria<\/strong> ha comen\u00e7at a retornar a les comunitats de propietaris les quantitats satisfetes de m\u00e9s en concepte de gasoil per a calefacci\u00f3, relatives al conegut com a <strong>\u201cc\u00e8ntim sanitari\u201d o impost sobre les Vendes Minoristes de Determinats Hidrocarburs.<\/strong><\/p>\n<p>El \u201cc\u00e8ntim sanitari\u201d, <strong>creat al gener de 2002<\/strong> excepte a Can\u00e0ries, Ceuta i Melilla i cedit a les comunitats aut\u00f2nomes, <strong>va deixar d&#8217;estar vigent el 31 de desembre de 2012<\/strong>. Aquest impost estava dividit en dues parts, la qual cosa suposava econ\u00f2micament el pagament d&#8217;altres dos impostos, el tram estatal i el tram auton\u00f2mic. Un tribut sobre el qual es va pronunciar el <strong>Tribunal de Just\u00edcia de la Uni\u00f3 Europea<\/strong> en la seva sent\u00e8ncia de 27 de febrer de 2014 i que <strong>ho va considerar no conforme amb la normativa comunitaria.<\/strong><\/p>\n<p>A l&#8217;abril de 2014, el <strong>Col\u00b7legi Professional d&#8217;Administradors de Finques de Madrid<\/strong> va comen\u00e7ar a animar a les comunitats de propietaris afectades a <strong>reclamar a l&#8217;Ag\u00e8ncia Tribut\u00e0ria la devoluci\u00f3 de les quotes pagades corresponents als exercicis de 2010, 2011 i 2012<\/strong>. La millor manera de reclamar-ho, segons CAFMadrid \u00e9s utilitzant el procediment estandarditzat establert per l&#8217;Ag\u00e8ncia Tribut\u00e0ria mitjan\u00e7ant l&#8217;acc\u00e9s al portal en internet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Barcelona, 15 de gener del 2015.- L&#8217;Ag\u00e8ncia Tribut\u00e0ria ha comen\u00e7at a retornar a les comunitats de propietaris les quantitats satisfetes [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1711,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[301],"tags":[376],"class_list":["post-2903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat-ca","tag-economia-ca"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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