{"id":6976,"date":"2023-10-10T07:59:44","date_gmt":"2023-10-10T07:59:44","guid":{"rendered":"https:\/\/vazquezymanchon.com\/fin-de-la-obligacion-de-declarar-el-iva-para-los-autonomos\/"},"modified":"2025-09-17T08:06:00","modified_gmt":"2025-09-17T08:06:00","slug":"end-of-vat-filing-obligation-for-self-employed","status":"publish","type":"post","link":"https:\/\/vazquezymanchon.com\/en\/end-of-vat-filing-obligation-for-self-employed\/","title":{"rendered":"\u00bfLlegar\u00e1 el fin de la obligaci\u00f3n de declarar el IVA para los aut\u00f3nomos?"},"content":{"rendered":"\n

El horizonte se presenta m\u00e1s claro para los aut\u00f3nomos y las peque\u00f1as empresas, ya que se avecina el fin de la obligaci\u00f3n de presentar la declaraci\u00f3n de IVA cada trimestre.<\/p>\n\n\n\n

El motivo de la eliminaci\u00f3n de esta obligaci\u00f3n, La Uni\u00f3n Europea<\/h2>\n\n\n\n

La aprobaci\u00f3n de la Directiva Europea 2020\/285, la cual entr\u00f3 en vigor el 18 de febrero de 2020, implica que, a partir del ejercicio 2025, los aut\u00f3nomos y peque\u00f1os<\/strong> empresarios que facturen menos de 85.000 euros anuales podr\u00edan quedar eximidos de tener que abonar el IVA trimestralmente<\/strong>, en l\u00ednea con reg\u00edmenes similares existentes en otros pa\u00edses de la Uni\u00f3n Europea.<\/p>\n\n\n\n

Los aut\u00f3nomos con ingresos inferiores a los 85.000 euros podr\u00e1n elegir entre el r\u00e9gimen general del IVA (el vigente) o acogerse al r\u00e9gimen especial de franquicia del IVA. Esta \u00faltima alternativa implicar\u00eda que no deben emitir facturas con IVA ni declararlo posteriormente. Para poder acogerse a esta franquicia de IVA, los aut\u00f3nomos no deber\u00e1n superar los 85.000 euros de volumen de negocio en el a\u00f1o natural anterior a la solicitud. No obstante, la Directiva otorga a los Estados la libertad de extender este per\u00edodo a los dos a\u00f1os naturales previos.<\/p>\n\n\n\n

\u00bfCumplir\u00e1 Espa\u00f1a la normativa?<\/h2>\n\n\n\n

Desde el departamento de gesti\u00f3n tributaria de Hacienda, afirman que la Agencia Tributaria ya est\u00e1 trabajando<\/strong> con las organizaciones de aut\u00f3nomos para poner en marcha un nuevo r\u00e9gimen fiscal que permitir\u00eda a miles de aut\u00f3nomos quedar al margen del IVA y no tener que presentar sus autoliquidaciones trimestrales. La idea que se est\u00e1 barajando es que todos los trabajadores por cuenta propia que facturen menos de 85.000 euros (100.000 euros si realizan operaciones intracomunitarias) s\u00f3lo tengan que presentar una declaraci\u00f3n anual<\/strong> de sus ventas para demostrar que cumplen los l\u00edmites para no estar sujetos a este impuesto indirecto.<\/p>\n\n\n\n

\u00bfCu\u00e1nto tiempo tiene Espa\u00f1a para implementar esta medida?<\/h2>\n\n\n\n

Europa ha establecido que los pa\u00edses de la Uni\u00f3n Europea deben implementar esta medida para el 1 de enero de 2025. Sin embargo, no es infrecuente que los Estados, incluyendo a Espa\u00f1a, se retrasen en la transposici\u00f3n de normativas, arriesg\u00e1ndose a recibir sanciones por parte de Bruselas.<\/p>\n\n\n\n

La opini\u00f3n de Laura, asesora mercantil en Almer\u00eda<\/h2>\n\n\n\n

Est\u00e1 claro que si el empresario no repercute ni puede deducir las cuotas de IVA, este sistema de franquiciado de IVA ser\u00e1 en principio beneficioso para aquellos aut\u00f3nomos cuya propia mano de obra supone la mayor parte de su coste de trabajo, ya que estos tienen muy pocos gastos que deducir y, adem\u00e1s, abaratar\u00e1 sus gastos de gesti\u00f3n.<\/p>\n\n\n\n

En contraposici\u00f3n, los negocios que m\u00e1s gastos deban asumir <\/strong>para su actividad ser\u00e1n los que menos beneficiados se vean porque perder\u00edan el derecho a todas sus deducciones. En este sentido, y como solemos recomendar, la clave reside en estudiar cada caso y analizar cu\u00e1nto IVA soporta y cu\u00e1nto repercute cada aut\u00f3nomo<\/strong>, y actuar o asesorar en funci\u00f3n a ello, seg\u00fan sus ingresos y gastos.<\/p>\n\n\n\n

Adem\u00e1s de lo anterior y como reflexi\u00f3n personal, a priori considero esta una herramienta eficaz por parte de Hacienda en pro de la erradicaci\u00f3n de la econom\u00eda sumergida, puesto que, si antes hab\u00eda quien se planteaba el pagar un producto o servicio con la correspondiente factura (con IVA) y consecuentemente declararla, ya que el precio incrementaba, ahora con total seguridad pediremos la factura correspondiente (ya que tendremos una mayor cobertura en caso de tener que reclamar algo a la empresa sin un incremento en el coste) y en la mayor\u00eda de los casos esos gastos ser\u00e1n declarados con la consecuente informaci\u00f3n aportada a Hacienda, ya que los ingresos percibidos tendr\u00e1n que ser declarados al haber sido facturados.<\/p>\n\n\n\n

\u00bfC\u00f3mo afectar\u00e1 este cambio a tu negocio? \u00bfQu\u00e9 medidas debes tomar para adaptarte a esta oportunidad?<\/h2>\n\n\n\n

En V\u00e1zquez y Manch\u00f3n, somos asesores mercantiles en Almer\u00eda<\/a><\/strong>, estamos al tanto de las \u00faltimas novedades fiscales y estamos preparados para orientarte en todos los cambios que se aproximan. Nuestro equipo de expertos en asesor\u00eda fiscal y contable est\u00e1 a tu disposici\u00f3n para brindarte la ayuda que necesitas.<\/p>\n\n\n\n

Si te preguntas c\u00f3mo estas modificaciones pueden influir en tu empresa o necesitas asesoramiento para ajustarte a los cambios, \u00a1no dudes en ponerte en contacto con nosotros!<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

El horizonte se presenta m\u00e1s claro para los aut\u00f3nomos y las peque\u00f1as empresas, ya que se avecina el fin de la obligaci\u00f3n de presentar la declaraci\u00f3n de IVA cada trimestre. El motivo de la eliminaci\u00f3n de esta obligaci\u00f3n, La Uni\u00f3n Europea La aprobaci\u00f3n de la Directiva Europea 2020\/285, la cual entr\u00f3 en vigor el 18 […]<\/p>\n","protected":false},"author":8,"featured_media":5746,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144,1],"tags":[146,147,148,149],"class_list":["post-6976","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-sin-categorizar","tag-autonomos-en","tag-empresas-en","tag-impuestos-en","tag-vm-en"],"yoast_head":"\nSelf-Employed Not Required to File VAT?<\/title>\n<meta name=\"description\" content=\"Will Spain eliminate the obligation to file VAT? 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