{"id":9024163,"date":"2014-12-17T11:42:07","date_gmt":"2014-12-17T10:42:07","guid":{"rendered":"http:\/\/www.gremicat.es\/novedades-en-los-modelos-347-y-180-2-2\/"},"modified":"2014-12-17T11:42:07","modified_gmt":"2014-12-17T10:42:07","slug":"novedades-en-los-modelos-347-y-180-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/novedades-en-los-modelos-347-y-180-2\/","title":{"rendered":"Novedades en los Modelos 347 y 180"},"content":{"rendered":"

Recientemente se ha publicado la orden que modifica los modelos 347 y 180 para el ejercicio 2014. Veamos lo m\u00e1s importante:<\/p>\n

    \n
  1. Declaraci\u00f3n de operaciones con terceras personas (modelo 347)<\/strong><\/li>\n<\/ol>\n

    Las modificaciones introducidas en el Reglamento General de Gesti\u00f3n e Inspecci\u00f3n por el Real Decreto 828\/2013<\/a>, de 25 de octubre forzaban a modificar los modelos para las declaraciones del ejercicio 2014, que se presentar\u00e1n en febrero de 2015. Desde el punto de vista subjetivo (arts. 31 y 32 del Reglamento) hay que destacar principalmente que:<\/p>\n

      \n
    1. Tambi\u00e9n deber\u00e1n presentar la declaraci\u00f3n las comunidades de propietarios en r\u00e9gimen de propiedad horizontal as\u00ed como determinadas entidades o establecimientos de car\u00e1cter social, por sus adquisiciones de bienes o servicios. Las comunidades de propietarios no necesitar\u00e1n hacer el desglose trimestral de estas cantidades.<\/li>\n
    2. Los empresarios acogidos al r\u00e9gimen simplificado del IVA (m\u00f3dulos) deber\u00e1n suministrar informaci\u00f3n tambi\u00e9n de las facturas recibidas, no solo de las emitidas.<\/li>\n
    3. Como veremos m\u00e1s adelante, ya no estar\u00e1n obligados los arrendadores de inmuebles sometidos a retenci\u00f3n.<\/li>\n<\/ol>\n

      En cuanto al contenido de la declaraci\u00f3n (art\u00edculos 33, 34 y 35), habr\u00e1n de consignarse separadamente, entre otras, las siguientes operaciones:<\/p>\n

        \n
      1. Operaciones incluidas en el r\u00e9gimen especial del criterio de caja.<\/li>\n<\/ol>\n

        Tanto por la parte del emisor como del receptor de la factura, est\u00e1s operaciones deber\u00e1n consignarse separadamente. Ambos en c\u00f3mputo anual. Pero la informaci\u00f3n debe proporcionarse en virtud de dos criterios:<\/p>\n

          \n
        • Por un lado, la cantidad devengada en ese a\u00f1o conforme a la regla normal del devengo (art. 75 Ley IVA)<\/li>\n
        • Por otro lado, la cantidad efectivamente pagada o cobrada en ese mismo a\u00f1o conforme al r\u00e9gimen especial (art. 163 terdecies LIVA)<\/li>\n<\/ul>\n
            \n
          1. Operaciones con inversi\u00f3n del sujeto pasivo.<\/li>\n<\/ol>\n

             <\/p>\n

              \n
            1. Resumen anual de retenciones sobre arrendamientos (modelo 180)<\/strong><\/li>\n<\/ol>\n

              Tambi\u00e9n con efectos para la declaraci\u00f3n de 2014, se a\u00f1aden campos para permitir consignar las referencias catastrales y otros datos para la identificaci\u00f3n de los inmuebles urbanos arrendados. Esta modificaci\u00f3n, que hubiera sido la l\u00f3gica en su d\u00eda, permite que los arrendadores de locales comerciales que soportan retenci\u00f3n vuelvan a quedar excluidos de la obligaci\u00f3n de presentar el modelo 347, toda vez que la informaci\u00f3n necesaria ya la proporcionan los inquilinos a trav\u00e9s de este resumen anual. De esta manera se eliminan costes de gesti\u00f3n innecesarias. Para ampliar esta informaci\u00f3n consulte con Asesoria Fiscal<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

              Recientemente se ha publicado la orden que modifica los modelos 347 y 180 para el ejercicio 2014. Veamos lo m\u00e1s …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9024164,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9024163","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nNovedades en los Modelos 347 y 180 - gremicat<\/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:\/\/www.gremicat.es\/ca\/novedades-en-los-modelos-347-y-180-2\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novedades en los Modelos 347 y 180 - gremicat\" \/>\n<meta property=\"og:description\" content=\"Recientemente se ha publicado la orden que modifica los modelos 347 y 180 para el ejercicio 2014. 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