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Tributaciòn de las Operaciones Intracomuntarias

Noticias Autónomos

Tributaciòn de las Operaciones Intracomuntarias

blog image euro_371330_640.jpg

Habitualmente los autónomos desconocen el procedimiento correcto a realizar cuando tiene una factura proveniente de este tipo de operaciones, principalmente por el IVA. Es aconsejable que las facturas que emitamos en este tipo de operaciones lleven otra numeración para que sean fáciles de diferenciar a la hora de presentar obligaciones tributarias, que empiecen por “I” y por “E” por ejemplo.

OPERACIONES INTRACOMUNITARIAS

Comprar y vender bienes y servicios entre profesionales/empresas de la Unión Europea tiene una tributación de IVA especial. Hay dos casos que se pueden dar:

1-Tanto el comprador como el vendedor están dados de alta en el Registro de Operaciones Intracomunitarias (ROI)

Lo primero por tanto es saber si tanto comprador como vendedor cumplen con este requisito.

1)Para darte de alta debes rellenar el apartado correspondiente a este tema de la declaración censal (Modelo 036)

2)En el censo VIES se puede comprobar si ambas partes están dadas de alta.

Una vez que este verificado que los dos cumplen con esta condición podemos detallar las diferentes situaciones que se pueden dar, para ello debemos saber que es indiferente si la operación es por servicios o por producto, tributan de la misma manera.

Cuando exportamos o vendemos productos y servicios, no repercutiremos IVA en la factura. (En la factura añadiremos; “Factura emitida en aplicación a la Directiva 2008/8/CE, 12 Febrero 2008). Será nuestro cliente quien se preocupará de cumplir con las obligaciones de IVA en su país.

Cuando importemos o compremos productos y servicios la factura de nuestro proveedor intracomunitario vendrá sin IVA, nosotros nos lo autorepercutiremos y lo pagaremos a hacienda.

 

2- Cuando al menos una de las dos partes no esté de alta en el Registros de Operaciones Intracomunitarias (ROI)

A efectos de IVA la operación será como si hubiéramos hecho la operación con un particular.

Si exportamos o vendemos, en nuestra factura añadiremos el IVA español. (A no ser que sean productos o servicios electrónicos, que irán gravados con el IVA del país de destino)

Si importamos o compramos bienes y servicios será al revés, la factura nos vendrá con el IVA del país de origen. Cuando el volumen de la operación es importante, se hacen las gestiones correspondientes para que la Hacienda de ese país nos devuelva el IVA pagado, si no es un importe elevado se considera mayor coste de adquisición y se deduce como gasto.

Respecto a la manera de afectar este tipo de operaciones a las diferentes obligaciones tributarias (modelos, pagos..), Gipuzkoautonomo se encarga de todo, es suficiente con que vosotros sepáis y entendáis el criterio que se sigue con el IVA en este tipo de operaciones.

En unos días publicaremos un breve artículo sobre los aspectos principales de las operaciones a nivel internacional, las que se dan con clientes y proveedores de fuera de la Unión Europea.

 

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150SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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153SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
154SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
155SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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159SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
160SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
161SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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163SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
164SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
165SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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171SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
172SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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177SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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