El nuevo sistema SII: ¿REDEME o Declaración Trimestral?

Una de las principales reformas que vimos el año pasado fue la que nos llegó el pasado mes de diciembre. Hablamos del «Real Decreto-ley 3/2016, de 2 de diciembre, por el que se adoptan medidas en el ámbito tributario dirigidas a la consolidación de las finanzas públicas y
otras medidas urgentes en materia social.»

En el artículo de hoy hablaremos sobre la introducción del nuevo Sistema SII.
El Sistema SII es un nuevo sistema de gestión del IVA para las empresas, que se basa en la llevanza de los Libros de Registro del impuesto sobre sociedades a través de la Sede electrónica de la AEAT, mediante el suministro casi inmediato de los registros de facturación. Hasta ahora, lo más común es que las empresas declaren el IVA y lo liquiden de forma trimestral, pero algunas de ellas deciden cumplir con esta obligación de forma mensual. Como en todo, cada uno de estos regímenes tiene ventajas y desventajas que tendrán que valorarse a la hora de elegir cómo declarar el IVA.

Con la entrada en vigor de este Real Decreto-ley cambiar las reglas de juego, ya que el «Sistema de Suministro Inmediato de Información» SII pone en marcha la llevanza de los libros de registro por internet gracias a la sede electrónica de la Agencia tributaria como hemos comentado anteriormente. Ahora para elegir entre la liquidación mensual o trimestral se tienen que tener en cuenta los siguientes criterios:

  • Criterio financiero: El criterio fundamental para elegir qué resulta más ventajoso para la empresa, si liquidar el IVA de forma mensual o trimestral es el criterio financiero. Este impuesto es para las empresas lo que se llama «neutro», es decir, el IVA se paga pero luego Hacienda te lo devuelve. Elegir en qué momento te devolverá Hacienda lo que has pagado puede en algunas ocasiones evitar el coste financiero que significa el retraso en el recibo de las devoluciones, sobre todo en aquellos períodos en los que se realizan fuertes inversiones y gastos, como en Baleares es el comienzo de «la temporada», o cuando se empieza con la actividad profesional, donde normalmente se soporta más IVA del que se puede compensar (hay más gastos que ingresos).
  • Criterio por actividad: En el caso de las empresas que se dedican a la exportación, estás son las que más ventajas financieras encuentran en la autoliquidación mensual ya que las ventas al extranjero estás exentas de IVA (se autoliquida el IVA en la operación). En estos casos es común que las empresas se encuentren con cantidades grandes de IVA a su favor, por lo que si se inscriben en el REDEME (Régimen de Devolución Mensual), pueden solicitar la devolución del IVA antes sin tener que esperar la última declaración del año como pasa en las autoliquidaciones trimestrales.
  • Inconvenientes REDEME: En esté régimen de devolución del IVA es importante tener en cuenta la tramitación y el papeleo que implican. A día de hoy, las empresas que lo aplican deben presentar cada mes el modelo 303, además del modelo 340 de declaración informativa de operaciones incluidas en los libros de registro de IVA. Sin embargo, el Sistema SII aporta algunas ventajas a las empresas que lo incorporen ya que su aplicación libera de presentar el modelo 340, el 347 (operaciones con tercero) y el modelo 390 (resumen anual del IVA).

Con estas nuevas incorporaciones es conveniente revisar qué régimen es el más conveniente para realizar declaración del IVA, si de forma mensual o trimestral. Hay que valorar que nos compensa más, los trámites con el REDEME y el sistema SII son más pero en compensación se elimina la presentación de algunos modelos.

Si llegados hasta aquí el REDEME te convence, los únicos requisitos que la normativa exige para poder acceder a este régimen es estar al día con las obligaciones tributarias y que la empresas en cuestión no esté inscrita en el régimen simplificado del IVA (los módulos). Tampoco tiene que haber sido excluida de este registro en los 3 años anteriores a la fecha de la solicitud de alta.

Para solicitar la inscripción en este Régimen Especial de Devolución Mensual del IVA, el plazo de solicitud se abre únicamente en noviembre, sin embargo con la entrada oficial en vigor el próximo 1 de Julio de 2017, quizás se abra un plazo especial de inscripción.

En Moya&Emery nos dedicamos al asesoramiento integral de empresas. Si con estas nuevas medidas que se adoptan con el Real Decreto-ley te sientes un poco perdido y necesitas que te asesoremos, no dudes en llamarnos al 971 72 80 10. También puedes venir a visitarnos a nuestras oficinas en Mallorca.
Consulta todos nuestros servicios en nuestra página web www.moyaemery.com

Moya&Emery Asesores y Abogados

Moya&Emery Asesores y Abogados

Total posts created: 295

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