{"id":45827,"date":"2026-01-02T13:06:50","date_gmt":"2026-01-02T12:06:50","guid":{"rendered":"https:\/\/amec.es\/anticipat\/alertes-i-oportunitats\/com-declarar-el-cbam-a-la-importacio-a-partir-del-2026\/"},"modified":"2026-01-02T13:11:38","modified_gmt":"2026-01-02T12:11:38","slug":"com-declarar-el-cbam-a-la-importacio-a-partir-del-2026","status":"publish","type":"page","link":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/com-declarar-el-cbam-a-la-importacio-a-partir-del-2026\/","title":{"rendered":"Com declarar el CBAM a la importaci\u00f3 a partir del 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"45827\" class=\"elementor elementor-45827 elementor-45821\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54b7d999 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54b7d999\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4cfffe14\" data-id=\"4cfffe14\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e3aff2c elementor-widget elementor-widget-heading\" data-id=\"6e3aff2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/amec.es\/ca\/category\/alertes-i-tendencies-exclusives\/\" rel=\"tag\">Alertes i tend\u00e8ncies exclusives<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2eff2261 elementor-widget elementor-widget-spacer\" data-id=\"2eff2261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75f18d59 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"75f18d59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b8dd51b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8dd51b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26684396\" data-id=\"26684396\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56902fd7 elementor-widget elementor-widget-heading\" data-id=\"56902fd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Com declarar el CBAM a la importaci\u00f3 a partir del 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e0949f elementor-widget elementor-widget-spacer\" data-id=\"4e0949f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34756709 elementor-widget elementor-widget-text-editor\" data-id=\"34756709\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t2 de gener de 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-131161b7 elementor-widget elementor-widget-text-editor\" data-id=\"131161b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Des de l&#8217;1 de gener de 2026, les empreses han d&#8217;<\/strong> <strong>identificar-se correctament com a importadors CBAM o justificar l&#8217;exempci\u00f3 aplicable<\/strong> .<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13d617af elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"13d617af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-101fd71 elementor-widget elementor-widget-text-editor\" data-id=\"101fd71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria ha em\u00e8s una Nota Informativa on explica com s&#8217;aplica a la pr\u00e0ctica, a partir de l&#8217; <strong>1 de gener de 2026<\/strong> , el <strong>Mecanisme d&#8217;Ajust a Frontera per Carboni (CBAM)<\/strong> a les importacions a la Uni\u00f3 Europea.<\/p><p>Des d&#8217;aquesta data, quan una empresa importi productes subjectes al CBAM, haur\u00e0 d&#8217; <strong>indicar expressament a la declaraci\u00f3 de duanes<\/strong> si est\u00e0 autoritzada per importar sota aquest mecanisme o si s&#8217;acull a alguna de les exempcions previstes. Aix\u00f2 es far\u00e0 mitjan\u00e7ant un <strong>codi espec\u00edfic<\/strong> que s&#8217;inclou al DUA. <\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br> Obligacions de l&#8217;empresa importadora<\/strong><\/h5><p>A la declaraci\u00f3 d&#8217;importaci\u00f3, l&#8217;empresa haur\u00e0 d&#8217;introduir <strong>un dels codis CBAM<\/strong> definits per la normativa. El m\u00e9s habitual ser\u00e0 el que identifica els <strong>importadors autoritzats<\/strong> , que exigeix \u200b\u200bdisposar d&#8217;un <strong>compte CBAM<\/strong> . <\/p><p>No obstant aix\u00f2, hi ha <strong>codis alternatius<\/strong> per a situacions concretes, com ara importacions de petit volum, determinats or\u00edgens especials o per\u00edodes transitoris per a empreses que encara estiguin tramitant la seva autoritzaci\u00f3.<\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br> Per\u00edodes d&#8217;adaptaci\u00f3 o exempcions<\/strong><\/h5><p>La normativa contempla <strong>exempcions i r\u00e8gims transitoris<\/strong> , per exemple, per a importadors que encara no tenen l&#8217;autoritzaci\u00f3 CBAM, per\u00f2 ja l&#8217;han sol\u00b7licitada, o per als que importen volums redu\u00efts. Aquestes opcions es deixaran d&#8217;aplicar progressivament al llarg del 2026. <\/p><h5><strong><span style=\"color: #ffffff;\">_<\/span><br> Resum de codis CBAM m\u00e9s habituals<\/strong><\/h5><ul><li><strong>Y128 \u2013 Importador autoritzat CBAM<\/strong> . Codi general. Es fa servir quan l&#8217;empresa ja disposa de compte CBAM. \u00c9s l&#8217;\u00fanic codi el n\u00famero del qual es valida <strong>autom\u00e0ticament<\/strong> a nivell UE.   <\/li><li><strong>Y238 \u2013 Autoritzaci\u00f3 CBAM sol\u00b7licitada, encara no concedida<\/strong> . Per a importadors que han sol\u00b7licitat l&#8217;autoritzaci\u00f3 CBAM abans del despatx, per\u00f2 encara no en tenen. Aplicable fins al 31\/03\/2026 (amb r\u00e8gim transitori fins al setembre del 2026).  <\/li><li><strong>Y137 \u2013 Importacions de petit volum<\/strong> . Per a importadors no autoritzats que importen menys de 50 tones <strong>anuals<\/strong> de mercaderies CBAM. <\/li><li><strong>Y135 \/ Y136 \/ Y237 \u2013 Exempcions espec\u00edfiques<\/strong> . Aplicables nom\u00e9s en els sup\u00f2sits concrets previstos al Reglament CBAM. <\/li><li><strong>Y134 \u2013 Or\u00edgens exclosos<\/strong> . Per a mercaderies origin\u00e0ries de B\u00fcsingen, Helgoland o Livigno. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3eeb498c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eeb498c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-393ccfb2\" data-id=\"393ccfb2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72a255dc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"72a255dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10704647 elementor-widget elementor-widget-heading\" data-id=\"10704647\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Recursos<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8727d3f elementor-widget elementor-widget-text-editor\" data-id=\"8727d3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>AG\u00c8NCIA TRIBUT\u00c0RIA. Nota informativa 27\/2025 de 29 de desembre del departament de duanes i impostos especials, relativa al mecanisme d&#8217;ajust a frontera per carboni (CBAM) <\/p><p><a href=\"https:\/\/sede.agenciatributaria.gob.es\/static_files\/Sede\/Tema\/Aduanas\/Notas_info\/NI_2025\/NI27_2025.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/sede.agenciatributaria.gob.es\/static_files\/Sede\/Tema\/Aduanas\/Notas_info\/NI_2025\/NI27_2025.pdf<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14f0f894 elementor-widget elementor-widget-spacer\" data-id=\"14f0f894\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e8a2fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e8a2fa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-39aaccc3\" data-id=\"39aaccc3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b3463b0 elementor-widget elementor-widget-heading\" data-id=\"5b3463b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vols m\u00e9s informaci\u00f3? Contacta'ns! <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6045bdd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6045bdd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-21dee482 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21dee482\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-54de3dcf\" data-id=\"54de3dcf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25eacf2a elementor-widget elementor-widget-image\" data-id=\"25eacf2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg\" class=\"attachment-large size-large wp-image-24092\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg 1024w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-300x225.jpg 300w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-600x450.jpg 600w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-768x576.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-584ffa55\" data-id=\"584ffa55\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a6df3cc elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1a6df3cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Nuria Gusi<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-briefcase\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Intel\u00b7lig\u00e8ncia i Capacitaci\u00f3<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">ngusi@amec.es<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-746795ff elementor-widget elementor-widget-spacer\" data-id=\"746795ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Des de l&#8217;1 de gener de 2026, les empreses han d&#8217; identificar-se correctament com a importadors CBAM o justificar l&#8217;exempci\u00f3 aplicable . L&#8217;Ag\u00e8ncia Tribut\u00e0ria ha em\u00e8s una Nota Informativa on explica com s&#8217;aplica a la pr\u00e0ctica, a partir de l&#8217; 1 de gener de 2026 , el Mecanisme d&#8217;Ajust a Frontera per Carboni (CBAM) a [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":5934,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"inline_featured_image":false,"footnotes":""},"categories":[219],"tags":[],"class_list":["post-45827","page","type-page","status-publish","hentry","category-alertes-i-tendencies-exclusives"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com declarar el CBAM a la importaci\u00f3 a partir del 2026 | amec Positive Industry<\/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:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/com-declarar-el-cbam-a-la-importacio-a-partir-del-2026\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com declarar el CBAM a la importaci\u00f3 a partir del 2026 | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"Des de l&#8217;1 de gener de 2026, les empreses han d&#8217; identificar-se correctament com a importadors CBAM o justificar l&#8217;exempci\u00f3 aplicable . 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