{"id":8401,"date":"2024-04-09T14:37:30","date_gmt":"2024-04-09T14:37:30","guid":{"rendered":"https:\/\/phcsoftware.com\/es\/artigo\/iva-ecommerce-ue-presentar-modelo-369\/"},"modified":"2024-04-09T14:37:30","modified_gmt":"2024-04-09T14:37:30","slug":"iva-ecommerce-ue-presentar-modelo-369","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/es\/artigo\/iva-ecommerce-ue-presentar-modelo-369\/","title":{"rendered":"IVA e-commerce UE: c\u00f3mo presentar el Modelo 369"},"content":{"rendered":"[vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_image=\u00bbhttps:\/\/phcsoftware.com\/pt\/wp-content\/uploads\/sites\/3\/2024\/03\/clientes_vendas.jpg\u00bb bg_position=\u00bbleft top\u00bb background_image_loading=\u00bbdefault\u00bb bg_repeat=\u00bbno-repeat\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb7%\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb7%\u00bb left_padding_desktop=\u00bb5%\u00bb constrain_group_2=\u00bbyes\u00bb right_padding_desktop=\u00bb5%\u00bb right_margin=\u00bb0&#8243; 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width=\u00bb2\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n<h2>IVA e-commerce UE: c\u00f3mo presentar el Modelo 369<\/h2>\n[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbpadding-10-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bbleft\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb3%\u00bb left_padding_desktop=\u00bb5%\u00bb constrain_group_2=\u00bbyes\u00bb right_padding_desktop=\u00bb5%\u00bb left_padding_tablet=\u00bb0%\u00bb constrain_group_4=\u00bbyes\u00bb right_padding_tablet=\u00bb0%\u00bb left_padding_phone=\u00bb0%\u00bb constrain_group_6=\u00bbyes\u00bb right_padding_phone=\u00bb0%\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb2\/3&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb][vc_row_inner column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb text_align=\u00bbleft\u00bb row_position=\u00bbdefault\u00bb row_position_tablet=\u00bbinherit\u00bb row_position_phone=\u00bbinherit\u00bb overflow=\u00bbvisible\u00bb pointer_events=\u00bball\u00bb class=\u00bblinhaTempoLeitura\u00bb][vc_column_inner column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbhorizontal\u00bb column_element_alignment=\u00bbcenter\u00bb column_element_spacing=\u00bb50px\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]27 de Octubre 2023[\/vc_column_text][vc_column_text]Tiempo de lectura: 5min[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=\u00bbNo Line\u00bb custom_height=\u00bb25px\u00bb][vc_column_text]\n<div class=\"seccao\">\n<p>Desde el 1 de julio de 2021 la Uni\u00f3n Europea (UE) estableci\u00f3 <a href=\"\" target=\"_blank\" rel=\"noopener\">nuevas normas<\/a> para el cobro y la liquidaci\u00f3n del Impuesto sobre el Valor A\u00f1adido (IVA) a las transacciones comerciales intracomunitarias realizadas a trav\u00e9s de comercio electr\u00f3nico.<\/p>\n<p>Con esto se pretende simplificar la tributaci\u00f3n y los mecanismos de cobranza de impuestos para las empresas que lleven a cabo ventas a distancia, presten servicios y realicen determinadas entregas de bienes.<\/p>\n<p>De acuerdo con el reglamento publicado, las operaciones electr\u00f3nicas permitidas al amparo de los tres nuevos reg\u00edmenes son las siguientes:<\/p>\n<ol>\n<li>Ventas Intracomunitarias de bienes a distancia;<\/li>\n<li>Ventas a distancia de bienes importados de terceros Estados;<\/li>\n<li>Intermediario actuando en nombre de vendedores no comunitarios.<\/li>\n<\/ol>\n<p>En tal sentido, los operadores que realicen este tipo de actividad comercial deber\u00e1n realizar la declaraci\u00f3n y liquidaci\u00f3n del IVA a trav\u00e9s de un \u00fanico modelo de declaraci\u00f3n especial, <strong>denominado Modelo 369<\/strong>, inhabilitando el modelo 368, utilizado anteriormente para declaraci\u00f3n trimestral de IVA de los servicios electr\u00f3nicos.<\/p>\n<\/div>\n<div class=\"seccao\">\n<h2>\u00bfQu\u00e9 es el Modelo 369?<\/h2>\n<p>El <a href=\"https:\/\/www.hacienda.gob.es\/Documentacion\/Publico\/NormativaDoctrina\/Proyectos\/Anexo-Modelo369-Observaciones-Marzo-2021.pdf\" target=\"_blank\" rel=\"noopener\">Modelo 369 del Impuesto sobre el Valor A\u00f1adido<\/a> tiene como finalidad presentar la autoliquidaci\u00f3n de los reg\u00edmenes especiales aplicables por la prestaci\u00f3n de servicios a personas que no tengan la condici\u00f3n de sujetos pasivos, que efect\u00faen ventas a distancia de bienes y ciertas entregas interiores de bienes.<\/p>\n<p>La <strong>presentaci\u00f3n del nuevo Modelo 369 ha de efectuarse obligatoriamente por v\u00eda electr\u00f3nica<\/strong> a trav\u00e9s de Internet, en la sede electr\u00f3nica de la Agencia Estatal de Administraci\u00f3n Tributaria, mediante:<\/p>\n<ul>\n<li>Sistema de identificaci\u00f3n, autenticaci\u00f3n y firma electr\u00f3nica utilizando un certificado electr\u00f3nico cualificado.<\/li>\n<li>Para empresarios o profesionales persona f\u00edsica actuando en nombre propio, tambi\u00e9n se podr\u00e1 realizar la presentaci\u00f3n mediante el sistema Cl@ve.<\/li>\n<\/ul>\n<p><strong><i>Puedes leer tambi\u00e9n: <a href=\"https:\/\/phcsoftware.es\/business-at-speed\/iva-ecommerce-ue-en-vigor\/\" target=\"_blank\" rel=\"noopener\">\u00bfC\u00f3mo impacta el IVA e-commerce UE a mi empresa?<\/a><\/i><\/strong><\/p>\n<\/div>\n<div class=\"seccao\">\n<h2>C\u00f3mo declarar el IVA seg\u00fan cada nuevo r\u00e9gimen especial<\/h2>\n<p>Seg\u00fan los tres nuevos reg\u00edmenes especiales publicados en el <a href=\"https:\/\/www.boe.es\/boe\/dias\/2021\/04\/28\/pdfs\/BOE-A-2021-6872.pdf\" target=\"_blank\" rel=\"noopener\">Real Decreto-ley 7\/2021<\/a>, la presentaci\u00f3n y declaraci\u00f3n del IVA procedente de compras, entrega de bienes y servicio v\u00eda comercio electr\u00f3nico deber\u00e1n realizarse de la siguiente forma:<\/p>\n<\/div>\n<div class=\"seccao\">\n<h3>1. Ventas Intracomunitarias de bienes a distancia<\/h3>\n<p>Las ventas de bienes online ser\u00e1n gravadas por el IVA en el pa\u00eds en el que est\u00e9 domiciliado el destinatario de los mismos.<\/p>\n<p>Para facilitar la gesti\u00f3n y la liquidaci\u00f3n del impuesto, ser\u00e1 posible usar un sistema de ventanilla \u00fanica (OSS) que permitir\u00e1 declarar e ingresar el IVA de todas las ventas intracomunitarias a distancia en un \u00fanico Estado miembro.<\/p>\n<p>\u00bfQu\u00e9 debe hacer una empresa espa\u00f1ola que realice ventas intracomunitarias a distancia de bienes?<\/p>\n<ol>\n<li>Deber\u00e1 darse de alta en el r\u00e9gimen especial\/ denominado R\u00e9gimen de la Uni\u00f3n.<\/li>\n<li><strong>Para darse de alta deber\u00e1 presentar el modelo de declaraci\u00f3n censal 035<\/strong>. (\u00c9sta surtir\u00e1 efectos a partir del primer d\u00eda del trimestre natural siguiente a la presentaci\u00f3n de la declaraci\u00f3n de alta por lo que, en principio, es necesario presentarla con anterioridad al inicio de operaciones cubiertas por el r\u00e9gimen especial).<\/li>\n<li>Una vez que el operador est\u00e9 dado de alta en el r\u00e9gimen especial, el sujeto pasivo podr\u00e1 <strong>declarar y liquidar el IVA de todas sus ventas intracomunitarias a distancia de bienes en un \u00fanico modelo de declaraci\u00f3n especial, el Modelo 369<\/strong>. Se presentar\u00e1 con periodicidad trimestral dentro del mes siguiente al per\u00edodo al que se refiere la declaraci\u00f3n.<\/li>\n<\/ol>\n<p>Las ventas que tributen en Espa\u00f1a porque su destinatario sea un cliente espa\u00f1ol, <strong>deber\u00e1n seguir declar\u00e1ndose en el modelo 303 en la forma y plazos habituales<\/strong>.<\/p>\n<p><strong>Obligaciones<\/strong>: Los operadores acogidos a este r\u00e9gimen especial estar\u00e1n obligados a llevar un registro de operaciones cubiertas por dicho r\u00e9gimen. <strong>Dicho registro no se refiere a los libros registro del IVA habituales, sino a un registro espec\u00edfico para este r\u00e9gimen<\/strong>. El registro deber\u00e1 tener el suficiente detalle para que la Administraci\u00f3n pueda comprobar los datos incluidos en las declaraciones del IVA y, adem\u00e1s, deber\u00e1 permitir el acceso remoto de la Administraci\u00f3n en caso de que sea necesario.<\/p>\n<p>Por \u00faltimo, <strong>en cuanto al (Suministro Inmediato de Informaci\u00f3n) SII, se crea una nueva clave de r\u00e9gimen especial<\/strong> dentro del libro registro de facturas expedidas que permitir\u00e1 registrar las facturas que documenten las operaciones acogidas a este r\u00e9gimen especial.<\/p>\n<\/div>\n<div class=\"seccao\">\n<h3>2. Ventas a distancia de bienes importados de terceros estados<\/h3>\n<p>Otra de las principales novedades que entrar\u00e1n en vigor el pr\u00f3ximo 1 de julio se refiere al r\u00e9gimen de importaci\u00f3n (denominado IOSS). Se trata de un r\u00e9gimen especial para la tributaci\u00f3n de las ventas a distancia de bienes que son enviados desde el territorio de un tercer estado.<\/p>\n<p><strong>\u00bfQu\u00e9 debe hacer una empresa espa\u00f1ola que realice ventas a distancia de bienes importados?<\/strong><\/p>\n<ol>\n<li>Deber\u00e1 darse de alta en el r\u00e9gimen especial<\/li>\n<li><strong>La solicitud para darse de alta en el r\u00e9gimen se har\u00e1 mediante la presentaci\u00f3n del modelo de declaraci\u00f3n censal 035.<\/strong><\/li>\n<li><strong>Esta solicitud supondr\u00e1 asignar al sujeto pasivo un n\u00famero de identificaci\u00f3n especial (n\u00famero IOSS)<\/strong> que ser\u00e1 necesario comunicar a la aduana de importaci\u00f3n cada vez que tenga lugar una venta.<\/li>\n<li>El n\u00famero IOSS es diferente al N.I.F. con el que cuentan las compa\u00f1\u00edas y que deber\u00e1 seguir siendo utilizado en la forma habitual (por ejemplo, para la presentaci\u00f3n de los modelos 303).<\/li>\n<\/ol>\n<p>Una vez que el operador est\u00e9 dado de alta en el r\u00e9gimen especial, el sujeto pasivo podr\u00e1 declarar y liquidar el IVA de todas sus ventas a distancia de bienes importados a trav\u00e9s del <strong>modelo 369 que contar\u00e1 con un apartado especial para este r\u00e9gimen. En este caso, se presentar\u00e1 con periodicidad mensual<\/strong>, dentro del mes siguiente al per\u00edodo al que se refiere la declaraci\u00f3n.<\/p>\n<p><strong>Obligaciones<\/strong>: Los operadores acogidos a este r\u00e9gimen especial <strong> tambi\u00e9n estar\u00e1n obligados a llevar un registro de operaciones cubiertas por dicho r\u00e9gimen<\/strong> que deber\u00e1 permitir el acceso remoto de la Administraci\u00f3n en caso de que sea necesario.<\/p>\n<p>Tambi\u00e9n ser\u00e1 necesario que <strong>los sujetos pasivos acogidos a este r\u00e9gimen emitan facturas completas<\/strong> por las operaciones que realicen. En este caso, sin embargo, la obligaci\u00f3n s\u00ed parece tener encaje en el Derecho Comunitario.<\/p>\n<p>Como hemos mencionado en el caso anterior, <strong>en cuanto al SII, se crea una nueva clave de r\u00e9gimen especial dentro del libro registro de facturas expedidas<\/strong> que permitir\u00e1 registrar las facturas que documenten las operaciones acogidas a este r\u00e9gimen especial.<\/p>\n<\/div>\n<div class=\"seccao\">\n<h3>3. Intermediario actuando en nombre de vendedores no comunitarios<\/h3>\n<p>Los operadores no comunitarios que realicen ventas a distancia de bienes importados estar\u00e1n obligados a nombrar a un intermediario que actuar\u00e1 en nombre y por cuenta de aquellos y que ser\u00e1 titular de las relaciones jur\u00eddico-tributarias que se deriven del r\u00e9gimen especial de importaci\u00f3n.<\/p>\n<p><strong>Dichos intermediarios deber\u00e1n: <\/strong><\/p>\n<ol>\n<li><strong>Contar con su propio n\u00famero de identificaci\u00f3n especial IOSS que deber\u00e1n solicitarlo mediante la presentaci\u00f3n del modelo de declaraci\u00f3n censal 035.<\/strong><\/li>\n<li><strong>Solicitar los n\u00fameros de identificaci\u00f3n especial IOSS de todos los sujetos<\/strong> la presentaci\u00f3n del correspondiente <strong>modelo de declaraci\u00f3n censal 035<\/strong>.<\/li>\n<li>Por \u00faltimo, ser\u00e1 dicho intermediario quien deba presentar, en nombre de sus representados, el modelo de declaraci\u00f3n 369.<\/li>\n<\/ol>\n<\/div>\n<div class=\"seccao\">\n<h2>Tributaci\u00f3n y l\u00edmites<\/h2>\n<p>La nueva regulaci\u00f3n sobre las operaciones de comercio electr\u00f3nico en la Uni\u00f3n Europea (UE) tiene varias especificaciones a considerar:<\/p>\n<ol>\n<li>Es obligatorio tributar el IVA independientemente del tipo o del tama\u00f1o del env\u00edo.<\/li>\n<li>Si la facturaci\u00f3n en ventas es fuera de Espa\u00f1a y supera los 10.000 euros anuales, se debe aplicar el IVA del pa\u00eds del comprador y se tiene que tributar en ese pa\u00eds.<\/li>\n<li>Si facturaci\u00f3n en ventas es inferior a los 10.000 euros y tambi\u00e9n sea de fuera de Espa\u00f1a, el IVA se tendr\u00e1 que tributar en Espa\u00f1a.<\/li>\n<\/ol>\n<\/div>\n<div class=\"seccao\">\n<p>Simplificar el sistema tributario europeo, reducir el fraude fiscal y ayudar a las empresas a ser m\u00e1s competitivas, son los objetivos que la Uni\u00f3n Europea persigue con esta normativa. Adem\u00e1s, de incentivar a las empresas, en especial a las Peque\u00f1as y medias (Pymes), a profundizar en el proceso de transformaci\u00f3n digital, a la implementaci\u00f3n de herramientas digitales de gesti\u00f3n y a la automatizaci\u00f3n de la contabilidad, con el fin de tener un sistema automatizado que les permita cumplir con las obligaciones fiscales y declarativas a trav\u00e9s de forma sencilla, rigurosa y r\u00e1pida.<\/p>\n<\/div>\n[\/vc_column_text][\/vc_column][vc_column column_padding=\u00bbno-extra-padding\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; 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