Sistema SII: Preguntas sobre Cuestiones Generales (parte 2 de 2)

Hoy te traemos la segunda tanda de «preguntas y respuestas» sobre el Sistema SII respondidas por parte de la Agencia Tributaria. Continuaremos donde lo dejamos. ¡Así que allá vamos!

CUESTIONES GENERALES:

13. ¿Hay que enviar la misma información al Sistema SII que la que se incluye en los Libros Registro de IVA?: No, sólo se envía a la Sede Electrónica de la Agencia Tributaria determinada información que se encuentra en los Libros Registro de IVA, las Facturas y los Modelos 340 y 347. 

14. ¿Si estoy en el SII y facturo a través de un cliente o un tercero cómo lo hago?: Si se factura a través de una de estas opciones se tendrá que comunicar mediante el modelo 036 a partir del mes de Junio de 2017.

15. ¿Cuáles son las ventajas para el contribuyente del nuevo Sistema SII?: Entre las destacadas se encuentran:

  • La Reducción de las obligaciones formales, librándose de la presentación obligatoria de los modelos 347, 340 y 390.
  • La obtención de «Datos Fiscales». La sede electrónica dispondrá de un Libro de Registro «declarado» y otro «contrastado» con la información que provengan de terceros que también pertenezcan al Sistema SII. Estos datos serán una herramienta útil de asistencia en la elaboración de la declaración ya que se reducirán los errores y permitirá una simplificación y una mayor seguridad jurídica.
  • Ampliación del plazo de presentación de las autoliquidaciones periódicas en 10 días.
  • Reducción de los plazos en las devoluciones.
  • Reducción de los plazos de comprobación.
  • Disminución de los requerimientos de información, ya que muchos de estos requerimientos son solicitar las facturas o los datos que se encuentran en estas para comprobar algunas operaciones.

16. ¿Cuándo se aplica el nuevo Sistema SII?: A partir del 1 de Julio de 2017 empezará la fase obligatoria del sistema tanto de los que están obligados como los que quieran adjuntarse al sistema de forma voluntaria. A partir del 2 de enero comenzó la fase voluntaria de un grupo de empresas que participan en una prueba piloto. Aquellos que se apliquen el Sistema SII desde el 1 de Julio de 2017 estarán obligados a enviar los registros de facturación del primer semestre de 2017 en el periodo entre el 1 de Julio y el 31 de Diciembre de 2017.

17. ¿En qué norma se puede encontrar la regulación del Sistema SII?: En el Real Decreto 596/2016, de 2 de diciembre, para la modernización, mejora e impulso del uso de medios electrónicos en la gestión del Impuesto sobre el Valor Añadido, por el que se modifican el Reglamento del Impuesto sobre el Valor Añadido, aprobado por el Real Decreto 1624/1992, de 29 de diciembre, el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos, aprobado por el Real Decreto 1065/2007, de 27 de julio, y el Reglamento por el que se regulan las obligaciones de facturación, aprobado por el Real Decreto 1619/2012, de 30 de noviembre, (BOE 6 de diciembre).

18. Si estoy obligado a aplicar el Sistema SII a partir de Julio de 2017, ¿debo presentar el modelo 347 de 2017?: No.

19. Si estoy en el REDEME y tengo que aplicar el Sistema SII a partir de Julio de 2017, ¿debo presentar los modelos 340 de 2017?: Sí, para gestionar las devoluciones de IVA que se solicitan será necesario la presentación de las declaraciones que corresponden a los meses de enero a junio de 2017.

20. Si estoy obligado a aplicar el Sistema SII a partir de Julio de 2017, ¿debo presentar el modelo 390 de 2017?: No, la no obligación de presentar este modelo se realiza mediante la Orden del Ministro de Hacienda y Función Pública.

Consulta todas las respuestas a preguntas frecuentes de la Agencia Tributaria aquí.

En Moya&Emery nos encargamos del asesoramiento integral de empresas. Si necesitas que te ayudemos con la integración del nuevo Sistema SII no dudes en ponerte en contacto con nosotros llamándonos al 971 72 80 10. También puedes venir a visitarnos a nuestras oficinas en Mallorca.
Conoce todos nuestros servicios en www.moyaemery.com

 

 

 

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