{"id":9029456,"date":"2021-06-09T00:00:40","date_gmt":"2021-06-08T23:00:40","guid":{"rendered":"http:\/\/gremicat.es\/?p=16508"},"modified":"2021-06-09T00:00:40","modified_gmt":"2021-06-08T23:00:40","slug":"modificacio-de-liva-del-comerc-electronic","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/modificacio-de-liva-del-comerc-electronic\/","title":{"rendered":"Modificaci\u00f3 de l’IVA del comer\u00e7 electr\u00f2nic"},"content":{"rendered":"

S’han publicat en el BOE del 28 d’abril, directives de la Uni\u00f3 Europea en diverses mat\u00e8ries, entre les quals es troben dues normes comunit\u00e0ries que regulen el tractament de l’IVA en el comer\u00e7 electr\u00f2nic.
\n<\/span><\/strong><\/p>\n

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Directives publicades en el Reial decret llei 7\/2021 respecte al tractament de l’IVA<\/h2>\n

En el BOE del dia 28 d’abril s’ha publicat el Reial decret llei 7\/2021 de transposici\u00f3 de directives de la Uni\u00f3 Europea en diverses mat\u00e8ries, entre les quals es troben dues normes comunit\u00e0ries que regulen el tractament de l’IVA en el comer\u00e7 electr\u00f2nic<\/strong>, perqu\u00e8 tributi al pa\u00eds de destinaci\u00f3. En aquest sentit es crea una finestreta \u00fanica, amb la finalitat que es realitzi una sola declaraci\u00f3<\/strong>-liquidaci\u00f3 d’IVA, presentada per via electr\u00f2nica davant l’administraci\u00f3 tribut\u00e0ria de l’Estat membre pel qual hagi optat.<\/p>\n

L’informem que s’ha aprovat el Reial decret llei 7\/2021, de 27 d’abril (d’ara endavant, RDL 7\/2021), on, entre altres q\u00fcestions, s’ha incorporat la pr\u00f2rroga fins al 31 de desembre de 2021 de l’IVA a tipus zero per als lliuraments<\/strong>, adquisicions intracomunit\u00e0ries i importacions de material de protecci\u00f3 sanit\u00e0ria<\/strong> (m\u00e0scares, gel desinfectant i la resta de productes de protecci\u00f3 personal) que realitzen les Administracions P\u00fabliques, els centres sanitaris p\u00fablics o privats o les entitats socials davant la COVID-19. A m\u00e9s, en aquest mateix RDL 7\/2021 es transposen Directives de la UE en diverses mat\u00e8ries, entre les quals es troben dues normes comunit\u00e0ries que regulen el tractament de l’IVA en el comer\u00e7 electr\u00f2nic, perqu\u00e8 tributi al pa\u00eds de destinaci\u00f3.<\/p>\n

En concret, aquest Reial decret llei transposa la Directiva 2017\/2455<\/strong> sobre obligacions respecte de l’IVA per a les prestacions de serveis i les vendes a dist\u00e0ncia de b\u00e9ns, i la Directiva 2019\/1995<\/strong> sobre vendes a dist\u00e0ncia de b\u00e9ns i a uns certs lliuraments nacionals de b\u00e9ns. Aquestes Directives estableixen les regles de tributaci\u00f3 en les vendes de b\u00e9ns i prestacions de serveis contractades ‘en l\u00ednia’<\/strong> per consumidors comunitaris, i que s\u00f3n enviats o prestats per empresaris des d’un altre Estat membre o un pa\u00eds tercer.
\nAquestes operacions, a partir de l’1 de juliol de 2021, queden subjectes a l’IVA en l’Estat membre<\/strong> d’arribada de la mercaderia o d’establiment del destinatari, per la qual cosa consoliden la generalitzaci\u00f3 del principi de tributaci\u00f3 en dest\u00ed en l’IVA.<\/p>\n

D’altra banda, la gesti\u00f3 tribut\u00e0ria del comer\u00e7 electr\u00f2nic en l’IVA se sustenta en l’ampliaci\u00f3 dels r\u00e8gims especials de finestreta \u00fanica que passen a ser el procediment espec\u00edfic previst per la llei per a la gesti\u00f3 i recaptaci\u00f3 de l’IVA reportat per aquestes operacions a nivell comunitari. La nova regulaci\u00f3 del comer\u00e7 electr\u00f2nic en l’IVA involucra tamb\u00e9, per primera vegada, als titulars de les interf\u00edcies digitals que faciliten el comer\u00e7 electr\u00f2nic, que es converteixen en col\u00b7laboradors de la pr\u00f2pia recaptaci\u00f3, gesti\u00f3 i control de l’impost.<\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/a>.<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

S’han publicat en el BOE del 28 d’abril, directives de la Uni\u00f3 Europea en diverses mat\u00e8ries, entre les quals es …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029457,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nModificaci\u00f3 de l'IVA del comer\u00e7 electr\u00f2nic - 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\/modificacio-de-liva-del-comerc-electronic\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modificaci\u00f3 de l'IVA del comer\u00e7 electr\u00f2nic - 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