{"id":6963,"date":"2025-11-12T00:00:00","date_gmt":"2025-11-12T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/le-conviene-el-recargo-de-equivalencia\/"},"modified":"2025-11-12T00:00:00","modified_gmt":"2025-11-12T00:00:00","slug":"le-conviene-el-recargo-de-equivalencia","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/le-conviene-el-recargo-de-equivalencia\/","title":{"rendered":"\u00bfLe conviene el recargo de equivalencia?"},"content":{"rendered":"<p class=\"MsoNormal\"><span>Si usted desarrolla una actividad de venta al por menor como persona f\u00edsica, le es de aplicaci\u00f3n de forma obligatoria el r\u00e9gimen de recargo de equivalencia del IVA:\u00a0<\/span><\/p>\n<ul>\n<li class=\"MsoNormal\"><span>En las adquisiciones de bienes destinados al comercio habitual, los proveedores le repercuten IVA y un recargo adicional que var\u00eda seg\u00fan el tipo de IVA (en el caso de los productos con un IVA del 21%, el recargo es del 5,2%). <\/span><\/li>\n<\/ul>\n<ul>\n<li class=\"MsoNormal\"><span>Usted no puede deducirse ni el IVA ni el recargo. No obstante, como contrapartida, puede quedarse todo el importe que cobra a sus clientes (IVA incluido), y queda exonerado de presentar declaraciones de dicho impuesto.<\/span><\/li>\n<\/ul>\n<p class=\"MsoNormal\"><span>Pues bien, analice si le sale a cuenta este r\u00e9gimen. Vea algunos supuestos en los que puede ser conveniente constituir una SL y tributar en el r\u00e9gimen general del IVA:<\/span><\/p>\n<ul>\n<li class=\"MsoNormal\"><span>Si empieza a vender a trav\u00e9s de su p\u00e1gina web y las ventas totales de productos enviados a particulares residentes en otros pa\u00edses de la Uni\u00f3n Europea (UE) superan los 10.000 euros al a\u00f1o. De ser as\u00ed,\u00a0le ser\u00e1 de aplicaci\u00f3n el r\u00e9gimen de ventas a distancia, cuya concurrencia con el recargo de equivalencia puede perjudicarle. <\/span><\/li>\n<\/ul>\n<ul>\n<li class=\"MsoNormal\"><span>O bien si tiene previsto realizar inversiones en el futuro (ya que el IVA que soporte no lo podr\u00e1 deducir). Seg\u00fan el volumen de dichas inversiones y el margen con el que trabaje su negocio, puede salirle a cuenta evitar el recargo de equivalencia constituyendo una SL.<\/span><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales analizar\u00e1n si le sale a cuenta seguir en recargo de equivalencia o si, por el contrario, le conviene constituir una SL y tributar en el IVA seg\u00fan el r\u00e9gimen general. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si usted desarrolla una actividad de venta al por menor como persona f&iacute;sica, le es de aplicaci&oacute;n de forma obligatoria el r&eacute;gimen de recargo de equivalencia del IVA:&nbsp; En las adquisiciones de bienes destinados al comercio habitual, los proveedores le repercuten IVA y un recargo adicional que var&iacute;a seg&uacute;n el tipo de IVA (en el [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6964,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-6963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfLe conviene el recargo de equivalencia? 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