{"id":465,"date":"2021-05-17T08:00:47","date_gmt":"2021-05-17T06:00:47","guid":{"rendered":"https:\/\/questionna.com\/2021\/05\/17\/cambios-en-el-iva-del-comercio-electronico\/"},"modified":"2021-05-17T08:00:47","modified_gmt":"2021-05-17T06:00:47","slug":"cambios-en-el-iva-del-comercio-electronico","status":"publish","type":"post","link":"https:\/\/questionna.com\/en\/blog\/cambios-en-el-iva-del-comercio-electronico\/","title":{"rendered":"Cambios en el IVA del comercio electr\u00f3nico"},"content":{"rendered":"

La econom\u00eda se ha digitalizado y nuestras vidas tambi\u00e9n. Este cambio, como todos, conlleva la necesidad de regulaci\u00f3n, en este caso tributaria. Esto es as\u00ed, especialmente en materia ecommerce, ya que el marco regulatorio anterior estaba obsoleto y presentaba ciertas carencias. As\u00ed, el 28 de abril se public\u00f3 en el BOE el Real Decreto-ley que introduce cambios en el IVA del comercio electr\u00f3nico. Se trata del Real Decreto-ley 7\/2021, de 27 de abril, de transposici\u00f3n de directivas de la UE en distintas materias. De las materias transpuestas, dos de ellas son normas comunitarias que regulan el IVA. El IVA en el comercio electr\u00f3nico ya sufri\u00f3 modificaciones con la transposici\u00f3n de la primera parte de la Directiva 2017\/2455. Estos cambios entraron en vigor el 1 de enero de 2019, y ahora se introducen nuevos cambios que entrar\u00e1n en vigor el d\u00eda 1 de julio de 2021. Ahora que van a entrar en vigor esta segunda tanda de cambios en el iva del comercio electr\u00f3nico, es importante hacer un repaso de los que ya est\u00e1n en vigor, y los que van a entrar en vigor el 1 de julio.<\/p>\n

Cambios en el IVA del comercio electr\u00f3nico en vigor desde el 1 de enero de 2019.<\/h3>\n

La primera etapa de la transposici\u00f3n de la Directiva estuvo a cargo de la Ley 6\/2018, de 3 de julio de PGE e introdujo los siguientes cambios:<\/p>\n

    \n
  1. Elimin\u00f3 umbrales en las ventas a distancia: En los paises miembros exist\u00edan distintos limites de ventas para la obligaci\u00f3n de registrarse en el pa\u00eds destinatario y presentar autoliquidaciones. La Uni\u00f3n Europea armoniz\u00f3 el limite a los 10.000 euros (IVA exclu\u00eddo). Por tanto, hasta los 10.000 euros es posible no tributar en destino por las ventas a distancia intracomunitaria de bienes y servicios. En cuanto a los servicios, este l\u00edmite es aplicable a las prestaciones de servicios electr\u00f3nicos, telecomunicaciones y otros servicios.<\/li>\n
  2. Aplic\u00f3 la normativa de facturaci\u00f3n existente en el Estado miembro de identificaci\u00f3n del proveedor que se acogiera a los reg\u00edmenes especiales de ventanilla \u00fanica.<\/li>\n
  3. Extendi\u00f3 la posibilidad de utilizar los reg\u00edmenes especiales de ventanilla \u00fanica a empresarios o profesionales no establecidos en la Comunidad. Esto, con la obligaci\u00f3n estar ya registrados a efectos de IVA en uno de los Estados miembros.<\/li>\n<\/ol>\n

    Cambios en el IVA del comercio electr\u00f3nico en vigor desde el 1 de julio de 2021.<\/h3>\n
      \n
    1. Con car\u00e1cter general, sujeci\u00f3n al IVA del Estado Miembro de llegada de la mercancia enviada o servicios prestados por Estados Miembros o terceros. As\u00ed, las entregas de bienes adquiridos en l\u00ednea tributar\u00e1n, como norma general, en destino. De esta forma, el consumidor pierde la opci\u00f3n de elegir el marketplace en funci\u00f3n del IVA del EM de origen del producto.<\/li>\n
    2. Incorporaci\u00f3n de dos nuevas categor\u00edas de entregas de bienes.\n
        \n
      1. Ventas a distancia intracomunitaria de bienes<\/li>\n
      2. Ventas a distancia de bienes importados de pa\u00edses o territorios terceros<\/li>\n<\/ol>\n<\/li>\n
      3. Se involucra directamente a los marketplaces\u00a0<\/em>en la recaudaci\u00f3n del IVA. As\u00ed, las interfaces digitales, en algunos escenarios pasan a estar obligados a repercutir el IVA en ingresarlo, aunque sean meras intermediarias.<\/li>\n
      4. Exenci\u00f3n de IVA en las importaciones que deban declararse a trav\u00e9s de ventanilla \u00fanica. Se busca as\u00ed favorecer la aplicaci\u00f3n del r\u00e9gimen especial de ventanilla \u00fanica de importaci\u00f3n y evitar la doble imposici\u00f3n.<\/li>\n
      5. Ampliaci\u00f3n de la posibilidad de aplicaci\u00f3n del r\u00e9gimen de ventanilla \u00fanica. Se simplifica la gesti\u00f3n tributaria al permitir su aplicaci\u00f3n a cualquier tipo de servicio que tribute en el EM de residencia del consumidor final.<\/li>\n
      6. Supresi\u00f3n de exenci\u00f3n en las importaciones de bienes de escaso valor aplicable anteriormente hasta los 22 euros de valor de la mercancia.<\/li>\n<\/ol>\n

        En resumen<\/h3>\n

        En resumen, los cambios en el IVA del comercio electr\u00f3nico son relevantes. Se trata de una modificaci\u00f3n de gran envergadura que presenta ventajas e inconvenientes. Ventajas para la gran mayor\u00eda de operadores intracomunitarios, ya que facilita la gesti\u00f3n del IVA intracomunitario. Inconvenientes porque especialmente en el caso de los marketplaces, la labor de adecuaci\u00f3n ser\u00e1 para algunos compleja por las caracteristicas t\u00e9cnicas. A pesar de esto, deber\u00e1n realizar esta adecuaci\u00f3n para cumplir con el nuevo r\u00e9gimen que entrar\u00e1 en vigor el 1 de julio de 2021.<\/p>\n","protected":false},"excerpt":{"rendered":"

        La econom\u00eda se ha digitalizado y nuestras vidas tambi\u00e9n. Este cambio, como todos, conlleva<\/p>\n","protected":false},"author":6,"featured_media":466,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,48],"tags":[9,58,10,11,12,54,128,13,129,15,16,130],"class_list":["post-465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-del-entretenimiento","category-fiscalidad","tag-abogado","tag-abogado-del-entretenimiento","tag-abogados","tag-artista","tag-artistas","tag-autonomos","tag-comercio-electronico","tag-derecho-del-entretenimiento","tag-ecommerce","tag-entertainment-law","tag-entretenimiento","tag-iva"],"yoast_head":"\nCambios en el IVA del comercio electr\u00f3nico - Questionna<\/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:\/\/questionna.com\/blog\/cambios-en-el-iva-del-comercio-electronico\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cambios en el IVA del comercio electr\u00f3nico - Questionna\" \/>\n<meta property=\"og:description\" content=\"La econom\u00eda se ha digitalizado y nuestras vidas tambi\u00e9n. 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