{"id":58790,"date":"2024-01-23T12:30:06","date_gmt":"2024-01-23T11:30:06","guid":{"rendered":"https:\/\/www.escura.com\/?p=58790"},"modified":"2024-02-14T11:52:10","modified_gmt":"2024-02-14T10:52:10","slug":"novedades-en-materia-de-iva-del-ano-2024","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/novedades-en-materia-de-iva-del-ano-2024\/","title":{"rendered":"Novedades en materia de IVA del a\u00f1o 2024"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"Novedades en materia de IVA del a\u00f1o 2024\" title=\"circular escura fiscal\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal.png\" class=\"img-responsive wp-image-57872\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2023\/12\/circular-escura-fiscal.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2024\/01\/05-24-Novedades-en-materia-de-IVA-del-ano-2024.pdf\">Consulte el pdf<\/a><\/p>\n<h1 class=\"fusion-responsive-typography-calculated\" data-fontsize=\"34\" data-lineheight=\"47.94px\">Novedades en materia de IVA del a\u00f1o 2024<\/h1>\n<p>El Real Decreto Ley 8\/2023, de 27 de diciembre introduce modificaciones fiscales con relaci\u00f3n al Impuesto sobre el Valor A\u00f1adido (IVA), prorrogando en muchos casos medidas ya en vigor durante el ejercicio 2023.<\/p>\n<p>Ya informamos en anteriores circulares de las novedades introducidas en el RD 8\/23, no obstante, a los efectos de simplificaci\u00f3n, presentamos en la presente circular las novedades m\u00e1s significativas de forma esquem\u00e1tica.<\/p>\n<h3><strong>Tipos Impositivos<\/strong><\/h3>\n<p><strong><u>Pr\u00f3rroga del 0% de IVA a alimentos b\u00e1sicos hasta 30-06-2024<\/u><\/strong><\/p>\n<ul>\n<li>Pan com\u00fan, harinas panificables, leche, quesos, huevos, frutas, verduras, hortalizas, legumbres, tub\u00e9rculos y cereales.<\/li>\n<li>Tipo de recargo de equivalencia: 0% durante la medida.<\/li>\n<\/ul>\n<p><strong><u>Pr\u00f3rroga del 5% de IVA a pastas y aceites hasta 30-06-2024<\/u><\/strong><\/p>\n<ul>\n<li>Pastas alimenticias, aceites de oliva y de semillas.<\/li>\n<li>Recargo de equivalencia: 0,62%<\/li>\n<\/ul>\n<p><strong><u>10% de IVA para energ\u00eda el\u00e9ctrica hasta 31-12-2024.<\/u><\/strong><\/p>\n<ul>\n<li>Aplicable a contratos con potencia contratada 10 kW y beneficiarios del social.<\/li>\n<li>Supone el doble del IVA del a\u00f1o 2023 fijado en un 5%.<\/li>\n<li>A partir del 1 de enero de 2025, se aplicar\u00e1 el de IVA.<\/li>\n<\/ul>\n<p><strong><u>10% de IVA para gas natural hasta 31-03-2024<\/u><\/strong><\/p>\n<ul>\n<li>Aplicable hasta el 30 de marzo de 2024 a las entregas, importaciones adquisiciones intracomunitarias de gas natural.<\/li>\n<li>Supone el doble del IVA del a\u00f1o 2023 fijado en un 5%.<\/li>\n<li>A partir del 1 de abril de 2024, se aplicar\u00e1 el 21% de IVA Si no prorroga.<\/li>\n<\/ul>\n<p><strong><u>10% de IVA a briquetas, pellets y le\u00f1a hasta 30-06-2024<\/u><\/strong><\/p>\n<ul>\n<li>Aplicable hasta el 30 de junio de 2024.<\/li>\n<li>Recargo de equivalencia: 1,4% durante la medida.<\/li>\n<li>A partir del 1 de julio de 2024, se aplicar\u00e1 el 21 % de IVA.<\/li>\n<\/ul>\n<h3><strong>M\u00f3dulos<\/strong><\/h3>\n<ul>\n<li>R\u00e9gimen simplificado del IVA se mantiene igual<\/li>\n<li>Pr\u00f3rroga de los l\u00edmites excluyentes del r\u00e9gimen simplificado y r\u00e9gimen especial de la agricultura, ganader\u00eda y pesca<\/li>\n<\/ul>\n<h3><strong>Modelos tributarios<\/strong><\/h3>\n<p><strong><u>Modificaciones en el Real Decreto 1171\/2023<\/u><\/strong><\/p>\n<ul>\n<li>Armonizaci\u00f3n normativa aduanera comunitaria<\/li>\n<li>Procedimiento de recuperaci\u00f3n de IVA en cr\u00e9ditos incobrables.<\/li>\n<li>Registro de pagos transfronterizos.<\/li>\n<li>Obligaci\u00f3n de presentar declaraci\u00f3n recapitulativa de operaciones intracomunitarias<\/li>\n<li>Procedimiento de devoluci\u00f3n del IVA soportado en Espa\u00f1a por empresarios y profesionales no establecidos en la Comunidad desde el 1 de julio de 2024.<\/li>\n<\/ul>\n<h3><strong>Reglamento de IVA<\/strong><\/h3>\n<p><strong><u>Modelo 390 de Resumen anual del IVA<\/u><\/strong><\/p>\n<ul>\n<li>Nuevas casillas (663 y 665) para tipos de recargo de equivalencia distintos.<\/li>\n<\/ul>\n<p><strong><u>Nuevo modelo 379 de declaraci\u00f3n informativa sobre pagos transfronterizos<\/u><\/strong><\/p>\n<ul>\n<li>Trimestral para proveedores de servicios de pago.<\/li>\n<li>Debe presentarse el mes siguiente a cada trimestre natural<\/li>\n<\/ul>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:5px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><p style=\"text-align: left;\">*Resumen facilitado por BK ETL Global<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column 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