{"id":62290,"date":"2022-01-12T08:52:47","date_gmt":"2022-01-12T08:52:47","guid":{"rendered":"https:\/\/lladogrup.com\/?p=62290"},"modified":"2022-01-13T20:25:42","modified_gmt":"2022-01-13T20:25:42","slug":"tipo-interes-demora-para-2022","status":"publish","type":"post","link":"https:\/\/lladogrup.com\/es\/tipo-interes-demora-para-2022\/","title":{"rendered":"Resumen: Tipo legal de inter\u00e9s de demora aplicable a las operaciones comerciales durante el primer semestre natural del a\u00f1o 2022"},"content":{"rendered":"

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Tipo legal de inter\u00e9s de demora aplicable a las operaciones comerciales durante el primer semestre natural del a\u00f1o 2022<\/h1><\/div>
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Resoluci\u00f3n de 30 de diciembre de 2021<\/strong><\/a>, de la Secretar\u00eda General del Tesoro y Financiaci\u00f3n Internacional, por la que se publica el tipo legal de inter\u00e9s de demora aplicable a las operaciones comerciales durante el primer semestre natural del a\u00f1o 2022.<\/div>\n<\/div>\n<\/div>\n
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<\/div><\/div>[\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text]<\/p>\n

Amb efectes de l’1 de gener de 2022 la Llei 21\/2021, de 28 de desembre, de garantia del poder adquisitiu de les pensions i d’altres mesures de refor\u00e7 de la sostenibilitat financera i social del sistema p\u00fablic de pensions publica la primera reforma del sistema de pensions.<\/p>\n

La Llei 21\/2021 modifica diversos preceptes de la Llei General de Seguretat Social podent agrupar-se el seu contingut en dos blocs principals.<\/p>\n

[\/vc_column_text][vc_column_text]<\/p>\n

El 30 de diciembre de 2021, se publicaba por la Secretar\u00eda General del Tesoro y Financiaci\u00f3n Internacional en el BOE el tipo legal de inter\u00e9s de demora aplicable a las operaciones comerciales durante el primer semestre natural del a\u00f1o 2022.<\/p>\n

Seg\u00fan lo establecido en la Ley 3\/2004, de 29 de diciembre, por la que se establecen medidas de lucha contra la morosidad en las operaciones comerciales, el tipo legal de inter\u00e9s de demora que el deudor estar\u00e1 obligado a pagar ser\u00e1 la suma del tipo de inter\u00e9s aplicado por el Banco Central Europeo (BCE) a su m\u00e1s reciente operaci\u00f3n principal de financiaci\u00f3n efectuada antes del primer d\u00eda del semestre natural de que se trate m\u00e1s ocho puntos porcentuales.<\/p>\n

Con ello, siendo el tipo de inter\u00e9s aplicado por el BCE del 0,00 por 100 en su \u00faltima operaci\u00f3n principal de financiaci\u00f3n en el segundo semestre de 2021, efectuada mediante subasta a tipo fijo el d\u00eda 28 de diciembre, la consecuencia es aplicar durante el primer semestre natural de 2022\u00a0el tipo legal de inter\u00e9s de demora en el 8,00 por 100<\/strong>.<\/p>\n

[\/vc_column_text][vc_column_text]Informaci\u00f3n facilitada por Planificaci\u00f3n jur\u00eddica\u00a0<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_btn title=\u00bbConoce los servicios de asesoramiento fiscal Llad\u00f3 Grup\u00bb color=\u00bbdanger\u00bb size=\u00bblg\u00bb align=\u00bbcenter\u00bb i_icon_fontawesome=\u00bbfas fa-mouse\u00bb button_block=\u00bbtrue\u00bb add_icon=\u00bbtrue\u00bb link=\u00bburl:https%3A%2F%2Flladogrup.com%2Fes%2Fconsultoria%2Ffiscal%2F|target:_blank\u00bb][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text] Amb efectes de l’1 de gener de 2022 la Llei 21\/2021, de 28 de desembre, de garantia del poder adquisitiu de les pensions i d’altres mesures de refor\u00e7 de la sostenibilitat financera i social del sistema p\u00fablic de pensions publica la primera reforma del sistema de pensions. La…<\/p>\n","protected":false},"author":2,"featured_media":62366,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[622,623,2192,2194],"tags":[],"class_list":["post-62290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es","category-juridico","category-normativa-es","category-resumen-2021","category-622","category-623","category-2192","category-2194","description-off"],"yoast_head":"\nTipo legal de inter\u00e9s de demora en operaciones comerciales -Llad\u00f3-<\/title>\n<meta name=\"description\" content=\"Novedades en el tipo legal de inter\u00e9s de demora aplicable a las operaciones comerciales durante primer semestre del a\u00f1o 2022 ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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