{"id":4692,"date":"2020-07-30T12:49:18","date_gmt":"2020-07-30T10:49:18","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/iva-recordem-que-hi-ha-canvis-en-els-lliuraments-intracomunitaris\/"},"modified":"2020-07-30T12:49:18","modified_gmt":"2020-07-30T10:49:18","slug":"iva-recordem-que-hi-ha-canvis-en-els-lliuraments-intracomunitaris","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/iva-recordem-que-hi-ha-canvis-en-els-lliuraments-intracomunitaris\/","title":{"rendered":"IVA. Recordem que hi ha canvis en els lliuraments intracomunitaris."},"content":{"rendered":"<p>El<em><a href=\"https:\/\/www.boe.es\/buscar\/pdf\/2020\/BOE-A-2020-1651-consolidado.pdf\"> RDLl 3\/2020, de 4 de febrer<\/a><\/em>,\u00a0 va incorporar a l\u2019ordenament interior espanyol diverses directives comunit\u00e0ries, entre les quals les que afectaven al seg\u00fcents canvis en l\u2019IVA pel que fa als lliuraments intracomunitaris. Destaquem el seg\u00fcent:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Entrada en vigor<\/strong><\/span>: 1 de gener del 2020.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Responsabilitat del venedor<\/strong><\/span>: El no compliment de TOTS I CADA UN els requisits que detallarem a continuaci\u00f3 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\u2019IVA i ser\u00e0 ell qui ser\u00e0 sancionat en cas contrari.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>NIF \u2013 IVA intracomunitari<\/strong>:<\/span><\/p>\n<ul>\n<li>\u00c9s imprescindible que el venedor disposi del NIF-IVA correcte i v\u00e0lid a un Estat membre diferent de l\u2019espanyol.<\/li>\n<li>Per tant, \u00e9s important\u00edssim validar el NIF-IVA proporcionat pel client mitjan\u00e7ant l\u2019aplicaci\u00f3 VIES de l\u2019ag\u00e8ncia tribut\u00e0ria: https:\/\/www.agenciatributaria.gob.es\/AEAT.sede\/procedimientoini\/ZZ09.shtml.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Obligaci\u00f3 de presentar la declaraci\u00f3, model 349<\/strong>:<\/span><\/p>\n<ul>\n<li>Es obligatori que totes les operacions d\u2019entregues o lliuraments intracomunitaris es declarin a la declaraci\u00f3 recapitulativa d\u2019operacions intracomunit\u00e0ries (model 349).<\/li>\n<li>Es suprimeix la possibilitat de presentaci\u00f3 anual de la indicada declaraci\u00f3 informativa.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Acreditaci\u00f3 de que es tracta, efectivament, d\u2019un transport intracomunitari de mercaderies<\/strong><\/span>: 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. Ara b\u00e9, s\u2019estableix un sistema harmonitzat i, per tant, quedar\u00e0 acreditat que es tracta d\u2019un transport intracomunitari de mercaderies mitjan\u00e7ant els seg\u00fcents elements de prova en funci\u00f3 de si el transport el fa el venedor o el comprador:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong><span style=\"color: #0000ff;\">Elements de prova en cas de bens transportats pel VENEDOR o per un tercer en nom del venedor<\/span>:\u00a0<\/strong>Els documents hauran d\u2019estar emesos per parts independents del venedor i de l\u2019adquirent i s&#8217;haur\u00e0 de disposar d\u2019almenys dos dels seg\u00fcents documents:<\/li>\n<li>\u00a0Carta 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>Tamb\u00e9 ser\u00e0 suficient\u00a0disposar almenys un dels documents anteriors i un dels tres seg\u00fcents:<\/p>\n<ul>\n<li>La 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><span style=\"color: #0000ff;\"><strong>Elements de prova en cas de bens transportats pel COMPRADOR o per tercer en nom del comprador<\/strong><\/span>: Els documents tamb\u00e9 hauran d\u2019estar emesos per parts independents 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.<\/li>\n<li>S\u2019haur\u00e0 de disposar almenys dos dels seg\u00fcents documents:\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<\/li>\n<li>O b\u00e9 s\u2019haur\u00e0 de disposar almenys un dels documents anteriors i un dels tres seg\u00fcents:\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<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/01\/shutterstock_1176271219.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-3120\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/01\/shutterstock_1176271219.jpg\" alt=\"\" width=\"600\" height=\"600\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at als nostres assssors: antoninavaro@rm-assessors.cat, mriaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat-<\/strong><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El RDLl 3\/2020, de 4 de febrer,\u00a0 va incorporar a l\u2019ordenament interior espanyol diverses directives comunit\u00e0ries, entre les quals les que afectaven al seg\u00fcents canvis en l\u2019IVA pel que fa als lliuraments intracomunitaris. Destaquem el seg\u00fcent: Entrada en vigor: 1 de gener del 2020. Responsabilitat del venedor: El no compliment de TOTS I CADA UN [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3347,"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":[1669,1670,1451],"class_list":["post-4692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-iva-imprtacons-exportacions","tag-iva-lliuraments-intracomunitaris","tag-iva-unio-europea"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IVA. Recordem que hi ha canvis en els lliuraments intracomunitaris. | 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\/iva-recordem-que-hi-ha-canvis-en-els-lliuraments-intracomunitaris\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IVA. Recordem que hi ha canvis en els lliuraments intracomunitaris. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El RDLl 3\/2020, de 4 de febrer,\u00a0 va incorporar a l\u2019ordenament interior espanyol diverses directives comunit\u00e0ries, entre les quals les que afectaven al seg\u00fcents canvis en l\u2019IVA pel que fa als lliuraments intracomunitaris. Destaquem el seg\u00fcent: Entrada en vigor: 1 de gener del 2020. 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