{"id":2685,"date":"2021-07-01T12:24:19","date_gmt":"2021-07-01T10:24:19","guid":{"rendered":"https:\/\/lexitlegal.com\/reglas-del-iva-ecommerce-sobre-pymes-y-autonomos-y-tipos-por-paises\/"},"modified":"2021-07-01T12:24:39","modified_gmt":"2021-07-01T10:24:39","slug":"reglas-del-iva-ecommerce-sobre-pymes-y-autonomos-y-tipos-por-paises","status":"publish","type":"post","link":"https:\/\/lexitlegal.com\/ca\/reglas-del-iva-ecommerce-sobre-pymes-y-autonomos-y-tipos-por-paises\/","title":{"rendered":"Reglas del \u2018IVA ecommerce\u2019 sobre pymes y aut\u00f3nomos y tipos por pa\u00edses"},"content":{"rendered":"

La digitalizaci\u00f3n ha supuesto un cambio en la manera de consumir. Ahora, un consumidor puede comprar un producto en cualquier parte del mundo gracias a la proliferaci\u00f3n de los e-commerce. Sin embargo, su auge ha provocado que la Uni\u00f3n Europea decidiera imponer IVA a este tipo de comercio electr\u00f3nico.<\/p>

La propuesta del IVA para los e-commerce se aprob\u00f3 en el a\u00f1o 2017, aunque no ser\u00e1 hasta el 1 de julio de este a\u00f1o cuando entre en vigor, seg\u00fan informan desde Nomo, donde han analizado esta nueva normativa.<\/p>

\u00bfQu\u00e9 es el IVA de los e-commerce?<\/strong><\/p>

El llamado IVA a los e-commerce es un sistema de tributaci\u00f3n que se aplica en el destino al que se dirige dicho producto. Esto quiere decir que se tributa en el pa\u00eds del comprador. El objetivo de la normativa es establecer un r\u00e9gimen que facilite a las empresas estas operaciones. Anteriormente, deb\u00edan darse de alta en cada pa\u00eds de la Uni\u00f3n Europea en el que quisieran vender.<\/p>

No obstante, la nueva regulaci\u00f3n establece que es obligatorio tributar el IVA independientemente del tipo o del tama\u00f1o del env\u00edo.<\/p>

Por ejemplo, si se vende a una empresa de Espa\u00f1a, se deber\u00e1 aplicar el IVA de dicho pa\u00eds. Por el contrario, en el caso de que la facturaci\u00f3n en ventas sea 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.<\/p>

En el caso de que la facturaci\u00f3n en ventas sea 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.<\/p>

Por el contrario, podr\u00eda darse el caso de que se venda a una empresa de la Uni\u00f3n Europea, por lo que se catalogar\u00eda la operaci\u00f3n como intracomunitaria.<\/p>

IVA por pa\u00edses<\/strong><\/p>

La nueva norma implica el tener que conocer el tipo de IVA que se aplica a cada pa\u00eds. Por ejemplo:<\/p>

– Pa\u00edses como Espa\u00f1a, B\u00e9lgica, Holanda, Letonia, Lituania y la Rep\u00fablica Checa tributan al 21%.<\/p>

– Hungr\u00eda tributa al 27%<\/p>

– Croacia, Dinamarca y Suecia lo hacen al 25%<\/p>

– Finlandia y Grecia tributan al 24%<\/p>

– Un punto por debajo, al 23%, se sit\u00faan Irlanda, Polonia y Portugal.<\/p>

– Eslovenia e Italia tienen un IVA del 22%<\/p>

– Mientras que Austria, Bulgaria, Eslovaquia, Estonia, Francia y Reino Unido lo hacen al 20%<\/p>

– En el 19% se encuentran pa\u00edses como Alemania, Chipre y Rumania.<\/p>

– En el 18%, Malta<\/p>

– En el 17%, Luxemburgo<\/p>

– En el 7,7%, Suiza y el \u00faltimo de la tabla, con un 4,5% es Andorra.<\/p>

<\/p>

Fuente y foto: CincoD\u00edas<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

El 1 de julio entra la imposici\u00f3n del IVA al comercio electr\u00f3nico.<\/p>\n","protected":false},"author":9,"featured_media":2683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2685","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sense-categoria"],"yoast_head":"\nReglas del \u2018IVA ecommerce\u2019 sobre pymes y aut\u00f3nomos y tipos por pa\u00edses - Lexit Legal Advocats<\/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:\/\/lexitlegal.com\/ca\/reglas-del-iva-ecommerce-sobre-pymes-y-autonomos-y-tipos-por-paises\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reglas del \u2018IVA ecommerce\u2019 sobre pymes y aut\u00f3nomos y tipos por pa\u00edses - 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