{"id":10235,"date":"2020-12-15T22:08:04","date_gmt":"2020-12-15T22:08:04","guid":{"rendered":"https:\/\/centregestor.es\/?p=10235"},"modified":"2024-11-19T13:29:02","modified_gmt":"2024-11-19T13:29:02","slug":"10235-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/10235-2\/","title":{"rendered":"Sol\u00b7licitud de l&#8217;IVA suportat al Regne Unit despr\u00e9s del Brexit"},"content":{"rendered":"<p>Com ja sap, i sense perjudici de les negociacions del BREXIT que s&#8217;estan duent a terme en relaci\u00f3 amb un possible acord per a la relaci\u00f3 futura i per molt ambici\u00f3s que pugui arribar ser l&#8217;acord final, <strong>a partir del1 de gener de 2021<\/strong>\u00a0tots els moviments de mercaderies des de o cap al Regne Unit estaran subjectes a formalitats i controls duaners.<\/p>\n<p>Doncs b\u00e9, l&#8217;AEAT ha informat al seu web que els empresaris i professionals establerts a la\u00a0 pen\u00ednsula i Balears que adquireixin b\u00e9ns i serveis al Regne Unit\u00a0<strong>durant l&#8217;any 2020 nom\u00e9s podran sol\u00b7licitar la devoluci\u00f3 de les quotes d&#8217;IVA all\u00ed suportades fins al 31 de mar\u00e7 de 2021<\/strong>. Ho hauran de fer a trav\u00e9s del web de l&#8217;AEAT conforme al procediment aplicable als estats membres. A trav\u00e9s del seg\u00fcent enlla\u00e7 pot accedir al model:<\/p>\n<p><a class=\"external\" href=\"https:\/\/www.agenciatributaria.gob.es\/AEAT.sede\/ca_es\/Inicio\/Procedimientos_y_Servicios\/Impuestos_y_Tasas\/IVA\/Modelo_360_Modelo_____os_en_el_territorio_en_el_que_soportan_el_Impuesto\/Tramites\/MODELO_360__Solicitudes_de_devolucion_del_IVA_soportado_en_otros_Estados\/MODELO_360__Solicitudes_de_devolucion_del_IVA_soportado_en_otros_Estados.shtml\" target=\"_blank\" rel=\"external noopener noreferrer\">Model 360<\/a><\/p>\n<p>Els empresaris establerts a la pen\u00ednsula i Balears que adquireixin mercaderies i serveis al Regne Unit a\u00a0<strong>partir del 1 de gener de 2021<\/strong>\u00a0i desitgin sol\u00b7licitar la devoluci\u00f3 de l&#8217;IVA suportat,\u00a0<strong>ja no podran presentar la seva sol\u00b7licitud per via electr\u00f2nica<\/strong>\u00a0a trav\u00e9s de la p\u00e0gina web de l&#8217;AEAT de conformitat amb la Directiva 2008\/9\/CE del Consell, sin\u00f3 que\u00a0<strong>ho hauran de fer davant l&#8217;administraci\u00f3 tribut\u00e0ria brit\u00e0nica i conformement a la normativa anglesa<\/strong>.<\/p>\n<p>D&#8217;altra banda, li recordem que l&#8217;AEAT ha publicat al seu web quines s\u00f3n les conseq\u00fc\u00e8ncies del BREXIT en els diferents tr\u00e0mits i impostos que es veuen afectats:<\/p>\n<ul>\n<li><a class=\"external\" href=\"https:\/\/www.agenciatributaria.es\/AEAT.internet\/ca_es\/Inicio\/La_Agencia_Tributaria\/Aduanas_e_Impuestos_Especiales\/_Presentacion\/_Brexit_\/_Brexit_.shtml\" target=\"_blank\" rel=\"external noopener noreferrer\">Conseq\u00fc\u00e8ncies del Brexit en duanes i en els impostos especials a partir del 1 de gener de 2021<\/a><\/li>\n<li><a class=\"external\" href=\"https:\/\/www.agenciatributaria.es\/AEAT.internet\/ca_es\/Inicio\/La_Agencia_Tributaria\/Campanas\/IVA\/_INFORMACION\/Informacion_General\/El_IVA_y_el_BREXIT\/Consecuencias_del_BREXIT_en_el_IVA_a_partir_del_1_de_enero_de_2021\/Consecuencias_del_BREXIT_en_el_IVA_a_partir_del_1_de_enero_de_2021.shtml\" target=\"_blank\" rel=\"external noopener noreferrer\">Conseq\u00fc\u00e8ncies del Brexit en l&#8217;IVA a partir del 1 de gener de 2021<\/a><\/li>\n<li><a class=\"external\" href=\"https:\/\/www.agenciatributaria.es\/AEAT.internet\/ca_es\/Inicio\/La_Agencia_Tributaria\/Campanas\/BREXIT\/_Consecuencias_del_Brexit_en_el_Impuesto_sobre_la_Renta_de_no_Residentes_\/_Consecuencias_del_Brexit_en_el_Impuesto_sobre_la_Renta_de_no_Residentes_.shtml\" target=\"_blank\" rel=\"external noopener noreferrer\">Conseq\u00fc\u00e8ncies del Brexit en l&#8217;impost sobre la renda de no residents a partir del 1 de gener de 2021<\/a><\/li>\n<li><a class=\"external\" href=\"https:\/\/www.agenciatributaria.es\/AEAT.internet\/ca_es\/Inicio\/La_Agencia_Tributaria\/Campanas\/BREXIT\/_Consecuencias_del_Brexit_en_el_Impuesto_sobre_la_Renta_\/_Consecuencias_del_Brexit_en_el_Impuesto_sobre_la_Renta_.shtml\" target=\"_blank\" rel=\"external noopener noreferrer\">Conseq\u00fc\u00e8ncies del Brexit en l&#8217;impost sobre la renda de les persones f\u00edsiques a partir del 1 de gener de 2021<\/a><\/li>\n<li><a class=\"external\" href=\"https:\/\/www.agenciatributaria.es\/AEAT.internet\/ca_es\/Inicio\/La_Agencia_Tributaria\/Campanas\/BREXIT\/_Consecuencias_del_Brexit_en_el_Impuesto_sobre_Sociedades_\/_Consecuencias_del_Brexit_en_el_Impuesto_sobre_Sociedades_.shtml\" target=\"_blank\" rel=\"external noopener noreferrer\">Conseq\u00fc\u00e8ncies del Brexit en l&#8217;impost sobre societats a partir del 1 de gener de 2021<\/a><\/li>\n<li><a class=\"external\" href=\"https:\/\/ec.europa.eu\/taxation_customs\/uk-withdrawal-es\" target=\"_blank\" rel=\"external noopener noreferrer\">Campanya de la Comissi\u00f3 Europea per al final del per\u00edode de transici\u00f3 del Brexit<\/a><\/li>\n<\/ul>\n<p>Es poden posar en contacte amb el nostre equip de profesionals per qualsevol dubte o aclariment que puguin tenir sobre aquest tema a trav\u00e9s del nostre correu info@centregestor.es o trucant al 938091186.<\/p>","protected":false},"excerpt":{"rendered":"<p>Com ja sap, i sense perjudici de les negociacions del BREXIT que s&#8217;estan duent a terme en relaci\u00f3<\/p>","protected":false},"author":3,"featured_media":10233,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1092],"tags":[],"class_list":["post-10235","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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