{"id":3316,"date":"2013-10-26T08:11:59","date_gmt":"2013-10-26T08:11:59","guid":{"rendered":"https:\/\/www.contem.es\/?p=3316"},"modified":"2020-07-29T08:20:50","modified_gmt":"2020-07-29T08:20:50","slug":"nuevos-requisitos-para-recuperar-iva-impagos","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/nuevos-requisitos-para-recuperar-iva-impagos\/","title":{"rendered":"Nuevos requisitos para recuperar el IVA de impagos"},"content":{"rendered":"<ul>\n<li>A partir del 1 de enero de 2014, <strong>la comunicaci\u00f3n <\/strong>de las modificaciones de bases imponibles para recuperar el IVA de impagos que se han de hacer a la AEAT, as\u00ed como la documentaci\u00f3n que le ha de acompa\u00f1ar, tendr\u00e1 que ser telem\u00e1tica.<\/li>\n<li>Como a <strong>nuevo requisito<\/strong> para la modificaci\u00f3n de la base se tendr\u00e1 que <strong>acreditar la remisi\u00f3n de la factura rectificativa al deudor y a la administraci\u00f3n concursal si es el caso<\/strong>. No se especifica como tendr\u00e1 que ser esta acreditaci\u00f3n, pero entendemos que podr\u00e1 ser mediante correo certificado.<\/li>\n<li>La <strong>documentaci\u00f3n a adjuntar<\/strong> seg\u00fan la disposici\u00f3n es:<\/li>\n<\/ul>\n<blockquote>\n<ol>\n<li>Facturas rectificativas y<\/li>\n<li>Demanda judicial o requerimiento notarial, <strong>se elimina la obligaci\u00f3n de enviar la copia del auto de declaraci\u00f3n de concurso en su caso<\/strong>.<\/li>\n<\/ol>\n<\/blockquote>\n<ul>\n<li>Aunque <strong>recientes directrices internas de la AEAT obligan tambi\u00e9n<\/strong> a presentar:<\/li>\n<\/ul>\n<blockquote>\n<ol>\n<li><strong>Libro registro de facturas donde se encuentren compatibilizadas las facturas de las que se modifica la base, es decir de las originarias.<\/strong><\/li>\n<li><strong>Justificaci\u00f3n objetiva de la remisi\u00f3n <\/strong>de las facturas rectificativas a su deudor y administrador concursal si es el caso.<\/li>\n<\/ol>\n<p>&nbsp;<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>A partir del 1 de enero de 2014, la comunicaci&oacute;n de las modificaciones de bases imponibles para recuperar el IVA de impagos que se han de hacer a la AEAT, as&iacute; como la documentaci&oacute;n que le ha de acompa&ntilde;ar, tendr&aacute; que ser telem&aacute;tica. Como a nuevo requisito para la modificaci&oacute;n de la base se tendr&aacute; [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"class_list":["post-3316","post","type-post","status-publish","format-standard","hentry","category-fiscal-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nuevos requisitos para recuperar el IVA de impagos | Contem Assessors<\/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:\/\/www.contem.es\/es\/nuevos-requisitos-para-recuperar-iva-impagos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuevos requisitos para recuperar el IVA de impagos | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"A partir del 1 de enero de 2014, la comunicaci&oacute;n de las modificaciones de bases imponibles para recuperar el IVA de impagos que se han de hacer a la AEAT, as&iacute; como la documentaci&oacute;n que le ha de acompa&ntilde;ar, tendr&aacute; que ser telem&aacute;tica. 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