{"id":1567,"date":"2016-06-09T08:37:52","date_gmt":"2016-06-09T07:37:52","guid":{"rendered":"https:\/\/diligens.es\/?p=1090"},"modified":"2016-06-09T08:37:52","modified_gmt":"2016-06-09T07:37:52","slug":"gestion-de-la-inclusion-de-una-compania-en-el-roi-ante-una-transaccion-inminente","status":"publish","type":"post","link":"https:\/\/diligens.es\/en\/gestion-de-la-inclusion-de-una-compania-en-el-roi-ante-una-transaccion-inminente\/","title":{"rendered":"Gesti\u00f3n de la inclusi\u00f3n de una compa\u00f1\u00eda en el ROI ante una transacci\u00f3n inminente"},"content":{"rendered":"<p style=\"text-align: justify;\">En el caso de Espa\u00f1a, la inclusi\u00f3n de una sociedad en el Registro de Operadores Intracomunitarios (en adelante, ROI) si bien es obligatoria si se realizan operaciones intracomunitarias, no es autom\u00e1tica, sino que suele requerir de un periodo de entre 1 y 3 meses desde su solicitud.<\/p>\n<p style=\"text-align: justify;\">En este sentido, la consulta vinculante V1376-16, emitida por la Subdirecci\u00f3n General de Impuestos sobre el Consumo el 4 de abril de 2016, analiza el caso de una entidad que realiz\u00f3 diversas compras en Austria mientras tramitaba su inclusi\u00f3n en el ROI y, por las cuales soport\u00f3 IVA austriaco. Una vez aprobada su inclusi\u00f3n en el ROI con efectos retroactivos, la sociedad espa\u00f1ola realiza esta consulta para saber c\u00f3mo puede deducir el Impuesto satisfecho.<\/p>\n<p>Para que la entidad austriaca pueda considerar la entrega de bienes a la sociedad espa\u00f1ola como una entrega intracomunitaria de bienes, adem\u00e1s del transporte intracomunitario de la mercanc\u00eda, deber\u00e1 comprobar que la sociedad espa\u00f1ola es un sujeto pasivo del IVA establecido en otro estado miembro.<\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-size: 14px; line-height: 1.5em;\">Para ello, el art\u00edculo 18 del Regla<\/span><span style=\"font-size: 14px; line-height: 1.5em;\">mento de Ejecuci\u00f3n (UE) 282\/2011 del Consejo, de 15 de marzo de 2011, establece que el proveedor podr\u00e1 considerar al cliente como un sujeto pasivo del Impuesto establecido en otro Estado Miembro<\/span><span style=\"font-size: 14px; line-height: 1.5em; text-decoration: underline;\"> si el cliente le comunica su n\u00famero de Identificaci\u00f3n Fiscal y este est\u00e1 inscrito en el ROI<\/span><span style=\"font-size: 14px; line-height: 1.5em;\"> o, <\/span><span style=\"font-size: 14px; line-height: 1.5em; text-decoration: underline;\">si el cliente demuestra al proveedor que es un sujeto pasivo del IVA que aunque a\u00fan no consta inscrito en el ROI ha solicitado dicha inclusi\u00f3n y est\u00e1 siendo gestionada.<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\">Sin embargo, en este caso, <span style=\"text-decoration: underline;\">la sociedad espa\u00f1ola no inform\u00f3 al proveedor austriaco de que hab\u00eda solicitado la inclusi\u00f3n en el ROI<\/span>, por lo que el proveedor repercuti\u00f3 el IVA austriaco correspondiente al no considerar la transacci\u00f3n como una entrega intracomunitaria de bienes.<\/p>\n<p style=\"text-align: justify;\">Entonces, este \u00d3rgano propone a la entidad espa\u00f1ola, una vez que esta ha sido incluida en el ROI con efectos retroactivos, que solicite al proveedor austriaco que rectifique la factura seg\u00fan dicte la legislaci\u00f3n austriaca, de manera que la transacci\u00f3n sea considerada como una entrega intracomunitaria de bienes y, por lo tanto no incluya IVA austriaco en la factura.<\/p>\n<p style=\"text-align: justify;\">Haga clic\u00a0<a href=\"https:\/\/diligens.es\/en\/iva\/\">aqu\u00ed<\/a>\u00a0si quiere m\u00e1s informaci\u00f3n sobre nuestros servicios de IVA o puede contactar en\u00a0<a href=\"\/en\/info@diligens.es\/\">info@diligens.es<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/diligens.inconectawebs.com\/wp-content\/uploads\/2016\/06\/CV1376-16.pdf\">CV1376-16<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>En el caso de Espa\u00f1a, la inclusi\u00f3n de una sociedad en el Registro de Operadores Intracomunitarios (en adelante, ROI) si bien es obligatoria si se realizan operaciones intracomunitarias, no es autom\u00e1tica, sino que suele requerir de un periodo de entre 1 y 3 meses desde su solicitud. En este sentido, la consulta vinculante V1376-16, emitida [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[17,324,18,325],"class_list":["post-1567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-tributarias","tag-iva","tag-roi","tag-vat","tag-vies"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gesti\u00f3n de la inclusi\u00f3n de una compa\u00f1\u00eda en el ROI ante una transacci\u00f3n inminente - Diligens<\/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:\/\/diligens.es\/en\/gestion-de-la-inclusion-de-una-compania-en-el-roi-ante-una-transaccion-inminente\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gesti\u00f3n de la inclusi\u00f3n de una compa\u00f1\u00eda en el ROI ante una transacci\u00f3n inminente - Diligens\" \/>\n<meta property=\"og:description\" content=\"En el caso de Espa\u00f1a, la inclusi\u00f3n de una sociedad en el Registro de Operadores Intracomunitarios (en adelante, ROI) si bien es obligatoria si se realizan operaciones intracomunitarias, no es autom\u00e1tica, sino que suele requerir de un periodo de entre 1 y 3 meses desde su solicitud. 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