{"id":9029452,"date":"2021-06-09T00:00:45","date_gmt":"2021-06-08T23:00:45","guid":{"rendered":"http:\/\/gremicat.es\/?p=16505"},"modified":"2021-06-09T00:00:45","modified_gmt":"2021-06-08T23:00:45","slug":"modificacion-del-iva-del-comercio-electronico-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/modificacion-del-iva-del-comercio-electronico-2\/","title":{"rendered":"Modificaci\u00f3n del IVA del comercio electr\u00f3nico"},"content":{"rendered":"<p style=\"font-size: 22px;\"><strong><span style=\"font-weight: 400;\">Se han publicado en el BOE del 28 de abril, directivas de la Uni\u00f3n Europea en diversas materias, entre las que se encuentran dos normas comunitarias que regulan el tratamiento del IVA en el comercio electr\u00f3nico.<br \/>\n<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"texto_central\" style=\"clear: both; line-height: 20px; padding-top: 10px;\"><\/div>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\">Directivas publicadas en el Real Decreto-ley 7\/2021 con respecto al tratamiento del IVA<\/h2>\n<p>En el BOE del d\u00eda 28 de abril se ha publicado el Real Decreto-ley 7\/2021 de transposici\u00f3n de directivas de la Uni\u00f3n Europea en diversas materias, entre las que se encuentran dos normas comunitarias que <strong>regulan el tratamiento del IVA en el comercio electr\u00f3nico<\/strong>, para que tribute en el pa\u00eds de destino. En este sentido se crea una ventanilla \u00fanica, con el fin de que <strong>se realice una sola declaraci\u00f3n<\/strong>-liquidaci\u00f3n de IVA, presentada por v\u00eda electr\u00f3nica ante la administraci\u00f3n tributaria del Estado miembro por el que haya optado.<\/p>\n<p>Le informamos que se ha aprobado el Real Decreto-ley 7\/2021, de 27 de abril (en adelante, RDL 7\/2021), donde, entre otras cuestiones, se ha incorporado la pr\u00f3rroga hasta el 31 de diciembre de 2021 del IVA a<strong> tipo cero para las entregas<\/strong>, <strong>adquisiciones intracomunitarias e importaciones de material de protecci\u00f3n sanitaria<\/strong> (mascarillas, gel desinfectante y el resto de productos de protecci\u00f3n personal) que realizan las Administraciones P\u00fablicas, los centros sanitarios p\u00fablicos o privados o las entidades sociales ante la COVID-19. Adem\u00e1s, en este mismo RDL 7\/2021 se trasponen Directivas de la UE en diversas materias, entre las que se encuentran dos normas comunitarias que regulan el tratamiento del IVA en el comercio electr\u00f3nico, para que tribute en el pa\u00eds de destino.<\/p>\n<p>En concreto, este Real Decreto-ley transpone la <strong>Directiva 2017\/2455<\/strong> sobre obligaciones respecto del IVA para las prestaciones de servicios y las ventas a distancia de bienes, y la <strong>Directiva 2019\/1995<\/strong> sobre ventas a distancia de bienes y a ciertas entregas nacionales de bienes. Estas Directivas <strong>establecen las reglas de tributaci\u00f3n en las ventas de bienes y prestaciones de servicios contratadas &#8216;on line&#8217;<\/strong> por consumidores comunitarios, y que son enviados o prestados por empresarios desde otro Estado miembro o un pa\u00eds tercero.<br \/>\nEstas operaciones, a partir del 1 de julio de 2021, <strong>quedan sujetas al IVA en el Estado miembro<\/strong> de llegada de la mercanc\u00eda o de establecimiento del destinatario, por lo que consolidan la generalizaci\u00f3n del principio de tributaci\u00f3n en destino en el IVA.<\/p>\n<p>Por otra parte, la gesti\u00f3n tributaria del comercio electr\u00f3nico en el IVA se sustenta en la ampliaci\u00f3n de los reg\u00edmenes especiales de ventanilla \u00fanica que pasan a ser el procedimiento espec\u00edfico previsto por la ley para la gesti\u00f3n y recaudaci\u00f3n del IVA devengado por estas operaciones a nivel comunitario. La nueva regulaci\u00f3n del comercio electr\u00f3nico en el IVA involucra tambi\u00e9n, por primera vez, a los titulares de las interfaces digitales que facilitan el comercio electr\u00f3nico, que se convierten en colaboradores de la propia recaudaci\u00f3n, gesti\u00f3n y control del impuesto.<\/p>\n<p>Para ampliar esta informaci\u00f3n consulte con <a href=\"http:\/\/www.gremicat.es\/asesoria-fiscal-contable-barcelona\/\">Asesor\u00eda fiscal<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Se han publicado en el BOE del 28 de abril, directivas de la Uni\u00f3n Europea en diversas materias, entre las <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029453,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029452","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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