¿Qué va a pasar con el IVA en 2018?

Algo que nos interesa saber a todos es lo que va a suceder este 2018 con los impuestos. Es por eso que hoy vamos a hablar sobre el Impuesto del Valor Añadido y sobre las propuestas que ha realizado la Comisión Europea para ofrecer a los Estados miembros más flexibilidad a la hora de fijar los tipos del IVA y crear un marco fiscal que favorezca al desarrollo de las pymes.

La Comisión Europea está realizando una revisión general sobre el IVA con el fin de crear un espacio único del IVA para conseguir reducir el fraude sobre este impuesto dentro de la Unión Europea. Según la comisión, se pierden más de 150.000 millones de euros en concepto del IVA cada año. De estos 150 mil millones, aproximadamente unos 50 mil millones de euros se corresponden al fraude del IVA transfronterizo.

El motivo de esta nueva revisión sobre el Impuesto sobre el Valor Añadido se debe a que, después de tantos años con un mercado único, todavía las empresas y los consumidores tienen que seguir enfrentándose a 28 regímenes distintos del IVA para realizar actividades transfronterizas. Es por eso que el propósito de esta propuesta es que para 2022 el IVA tenga una normativa común, y esto haga posible que los Estados miembro consideren las operaciones transfronterizas como si fueran operaciones nacionales. Con esta propuesta la intención es poder reducir hasta un 80% el nivel de fraude del IVA transfronterizo.

En principio son todo ventajas ya que esta nuevo marco común pretende hacer la vida más fácil para las empresas de la Unión Europea que tienen relaciones comerciales con otros países fuera de sus fronteras, ya que se reducirá la burocracia y los procedimientos que hacen referencia al IVA.

Después de este resumen, entraremos en más detalle en la propuesta de la Comisión Europea. La propuesta consiste en reformar las normas sobre el IVA en toda la Unión Europea con el fin de que los Estados miembro tengan una mayor libertad para decidir qué tipos de IVA tendrán y a qué productos se les aplicará cada uno de ellos, siempre y cuando mantengan como mínimo un tipo medio ponderado al 12%.

A día de hoy, los Estados miembro puede aplicar un tipo reducido que no se encuentre por debajo al 5% a dos categorías distintas de productos e incluso algunos Estados miembro aplican tipos superreducidos en el marco de excepciones específicas. Esto se debe a la larga lista de bienes y servicios a los que se le pueden aplicar los tipos reducidos. En la nueva propuesta esta lista será sustituida por una nueva lista de productos a los que siempre se les deberá aplicar el tipo normal del 15% o un tipo superior.

La nueva propuesta también trae consigo una nueva medida en la que, además de establecer un tipo reducido máximo del 5% a dos categorías de productos. Además, también se podrán incluir diferentes exenciones en función de los países basándose en razones históricas.

La Comisión Europea propone en esta propuesta la posibilidad de establecer dos tipos reducidos de entre el 5% y el tipo estándar que elijan en un tipo superreducido del 0% y el tipo reducido escogido, y finalmente una exención del IVA, con un tipo del 0%. Con el nuevo régimen, todos los bienes a los que ahora se les aplica tipos diferentes del normal, podrán conservarlos.

El dato que interesa a las PYMEs es que todas las empresas con un volumen de negocio inferior a 2 millones de euros, podrán beneficiarse de una simplificación de la facturación y registros por este impuesto.

Por últimos, se podrá aplicar un IVA reducido a los coches eléctricos, híbridos o de hidrógenos, que ahora mismo tienen un tipo general del 21%. Otros productos a los que se les podrá aplicar un IVA reducido serán los de higiene íntima femenina como tampones y compresas.

En Moya&Emery somos expertos en material fiscal. Contamos con profesionales que trabajan día a día con fiscalidad internacional por lo que si quieres cómo te puede influir esta nueva propuesta de la Comisión Europea no dudes en ponerte en contacto con nosotros. Puedes llamarnos al 971 72 80 10 o venir a visitarnos a nuestras oficinas en Mallorca.

Conoce todos nuestros servicios en www.moyaemery.com

 

 

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