{"id":10425,"date":"2023-11-30T18:54:56","date_gmt":"2023-11-30T16:54:56","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/noticies\/rm-assessors\/liva-en-els-lliuraments-intracomunitaris-de-mercaderies-2\/"},"modified":"2023-11-30T18:54:56","modified_gmt":"2023-11-30T16:54:56","slug":"liva-en-els-lliuraments-intracomunitaris-de-mercaderies-2","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/liva-en-els-lliuraments-intracomunitaris-de-mercaderies-2\/","title":{"rendered":"L&#8217;IVA en els lliuraments intracomunitaris de mercaderies"},"content":{"rendered":"<h5>Des del dia 1 de gener del 2020 va canviar la normativa de l&#8217;IVA en els lliuraments intracomunitaris de bens i es va fer responsable al venedor de que s&#8217;acompleixi tots i cada un dels requisits.<\/h5>\n<p>Recordem quins son aquests requisits:<\/p>\n<h3><strong>1.- <\/strong><strong>El venedor ha de disposar de NIF &#8211; IVA intracomunitari del comprador<\/strong>:<\/h3>\n<p>\u00c9s imprescindible que el venedor disposi del NIF-IVA del comprador,\u00a0 correcte i v\u00e0lid en un Estat membre <strong>diferent<\/strong> de l&#8217;espanyol. Aquest document l&#8217;hi ha de ser proporcionat pel comprador.<\/p>\n<p>Per tant, \u00e9s important\u00edssim que el venedor validi el NIF-IVA proporcionat pel comprador mitjan\u00e7ant l\u2019aplicaci\u00f3 VIES de l\u2019ag\u00e8ncia tribut\u00e0ria:<em><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.agenciatributaria.gob.es\/AEAT.sede\/procedimientoini\/ZZ09.shtml\"> https:\/\/www.agenciatributaria.gob.es\/AEAT.sede\/procedimientoini\/ZZ09.shtml<\/a><\/span><\/em>. (Hi podreu accedir clicant sobre aquest enlla\u00e7).<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>2.- Obligaci\u00f3 de presentar la declaraci\u00f3, model 349<\/strong>:<\/h3>\n<p>Es obligatori que totes les operacions d\u2019entregues o lliuraments intracomunitaris es declarin a la declaraci\u00f3 recapitulativa d\u2019operacions intracomunit\u00e0ries (model 349).<\/p>\n<p>Aquesta declaraci\u00f3 s&#8217;haur\u00e0 de presentar mensualment si b\u00e9 es podr\u00e0 presentar trimestralment quan ni durant el trimestre de refer\u00e8ncia ni en cadascun dels quatre trimestres naturals anteriors l&#8217;import total dels lliuraments de b\u00e9ns i prestacions de serveis (sense IVA) sigui superior a 50.000 euros<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>3.- Acreditaci\u00f3 de que es tracta, efectivament, d&#8217;un transport intracomunitari de mercaderies<\/strong>:<\/h3>\n<p>La justificaci\u00f3 del transports del bens i\/o mercaderies a l\u2019Estat membre de dest\u00ed \u00e9s un requisit essencial per a l\u2019exempci\u00f3 de l\u2019Iva i es justificar\u00e0 per qualsevol mitj\u00e0 de prova adm\u00e8s en dret.<\/p>\n<p>Ara b\u00e9, s\u2019estableix un sistema harmonitzat i, per tant, <strong>quedar\u00e0 acreditat que es tracta d&#8217;un transport intracomunitari de mercaderies mitjan\u00e7ant els seg\u00fcents elements de prova<\/strong> en funci\u00f3 de si el transport el fa el venedor o el comprador:<\/p>\n<h4>a) Bens transportats pel VENEDOR o per un tercer en nom del venedor<strong>: <\/strong><\/h4>\n<p><strong>Els documents hauran d\u2019estar emesos per parts independents del venedor i de l\u2019adquirent i s&#8217;haur\u00e0 de disposar d&#8217;almenys dos dels quatre documents seg\u00fcents<\/strong>:<\/p>\n<ul>\n<li>Carta o document CMR signats.<\/li>\n<li>Coneixement d\u2019embarcament.<\/li>\n<li>Factura del noli aeri.<\/li>\n<li>Factura del transportista dels b\u00e9ns.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>O b\u00e9, s\u2019haur\u00e0 de disposar almenys un dels documents anteriors i un dels seg\u00fcents:<\/strong><\/p>\n<ul>\n<li>P\u00f2lissa d\u2019asseguran\u00e7a relativa al transports dels b\u00e9ns o documents bancaris que acreditin el pagament.<\/li>\n<li>Documents oficials emesos per una autoritat p\u00fablica, com ara un notari, que acreditin l\u2019arribada dels b\u00e9ns a l\u2019Estat membre de dest\u00ed.<\/li>\n<li>Rebut o justificant em\u00e8s per un dipositari de l\u2019Estat membre de dest\u00ed que confirmi l\u2019emmagatzemament dels b\u00e9ns en aquest estat membre.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4>b) Bens transportats pel COMPRADOR o per tercer en nom del comprador:<\/h4>\n<p>Els documents tamb\u00e9 hauran d\u2019estar emesos per <strong>parts independents<\/strong> del venedor i de l\u2019adquirent i el venedor haur\u00e0 de tenir una declaraci\u00f3 escrita de l\u2019adquirent que certifiqui que els bens han estat transportats per ell o per un tercer en nom seu.<\/p>\n<p><strong>S\u2019haur\u00e0 de disposar almenys dos dels seg\u00fcents documents:<\/strong><\/p>\n<ul>\n<li>Carta o document CMR signats.<\/li>\n<li>Coneixement d\u2019embarcament.<\/li>\n<li>Factura del noli aeri.<\/li>\n<li>Factura del transportista dels b\u00e9ns.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>O b\u00e9 s&#8217;haur\u00e0 de disposar almenys un dels documents anteriors i un dels seg\u00fcents:<\/strong><\/p>\n<ul>\n<li>P\u00f2lissa d\u2019asseguran\u00e7a relativa al transports dels b\u00e9ns o documents bancaris que acreditin el pagament.<\/li>\n<li>Documents oficials emesos per una autoritat p\u00fablica, com ara un notari, que acreditin l\u2019arribada dels b\u00e9ns a l\u2019Estat membre de dest\u00ed.<\/li>\n<li>Rebut o justificant em\u00e8s per un dipositari de l\u2019Estat membre de dest\u00ed que confirmi l\u2019emmagatzemament dels b\u00e9ns.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><span style=\"color: #000000;\"><strong>Responsabilitat del venedor<\/strong>:<\/span><\/h3>\n<p>El no compliment de TOTS I CADA UN dels requisits suposar\u00e0 que l\u2019operaci\u00f3 de venda o entrega de bens estar\u00e0 subjecta a l\u2019iva interior. En tal cas ser\u00e0 el venedor qui haur\u00e0 de repercutir l&#8217;IVA i ser\u00e0 ell qui ser\u00e0 sancionat si no ho fa.<\/p>\n<p>&nbsp;<\/p>\n<h3>Normativa:<\/h3>\n<p>Aquesta mat\u00e8ria est\u00e0 regulada en el reglament de l&#8217;IVA, al que podeu accedir <em><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1992-28925\">clicant aqu\u00ed, <\/a><\/span><\/em>que incorpora les modificacions introdu\u00efdes en el<em><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.boe.es\/buscar\/pdf\/2020\/BOE-A-2020-1651-consolidado.pdf\"> RDLl 3\/2020, de 4 de febrer\u00a0<\/a><\/span><\/em>que va transposar la normativa comunit\u00e0ria.<\/p>\n<p><a href=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2023\/03\/Mapa-mundi.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-7211\" src=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2023\/03\/Mapa-mundi-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/03\/Mapa-mundi-300x200.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/03\/Mapa-mundi.jpg 640w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p><em><span style=\"color: #0000ff;\"><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat<\/strong> <\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Des del dia 1 de gener del 2020 va canviar la normativa de l&#8217;IVA en els lliuraments intracomunitaris de bens i es va fer responsable al venedor de que s&#8217;acompleixi tots i cada un dels requisits. Recordem quins son aquests requisits: 1.- El venedor ha de disposar de NIF &#8211; IVA intracomunitari del comprador: \u00c9s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2863,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,16],"tags":[1450,2668,2669],"class_list":["post-10425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-iva-intracomunitari","tag-iva-lliurament-mercaderies","tag-lliuramnts-intracomunitaris-mercaderies"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;IVA en els lliuraments intracomunitaris de mercaderies | RM Assessors<\/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.rm-assessors.cat\/en\/liva-en-els-lliuraments-intracomunitaris-de-mercaderies-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;IVA en els lliuraments intracomunitaris de mercaderies | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Des del dia 1 de gener del 2020 va canviar la normativa de l&#8217;IVA en els lliuraments intracomunitaris de bens i es va fer responsable al venedor de que s&#8217;acompleixi tots i cada un dels requisits. 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