[fusion_builder_container type=»flex» hundred_percent=»no» equal_height_columns=»no» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» background_position=»center center» background_repeat=»no-repeat» fade=»no» background_parallax=»none» parallax_speed=»0.3″ video_aspect_ratio=»16:9″ video_loop=»yes» video_mute=»yes» border_style=»solid»][fusion_builder_row][fusion_builder_column type=»1_1″ type=»1_1″ layout=»1_1″ background_position=»left top» border_style=»solid» border_position=»all» spacing=»yes» background_repeat=»no-repeat» margin_top=»0px» margin_bottom=»0px» animation_speed=»0.3″ animation_direction=»left» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» center_content=»no» last=»true» hover_type=»none» first=»true» background_blend_mode=»overlay» min_height=»» link=»»][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»2″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Información sobre el modelo 303
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El modelo 303 es un formulario utilizado en la autoliquidación del Impuesto sobre el Valor Añadido (IVA). Se trata de una obligación para profesionales y empresarios que desarrollan actividades sujetas a IVA en España.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Qué es el modelo 303[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
El modelo 303 es un formulario empleado para declarar el IVA. Permite a los contribuyentes reportar sus operaciones gravadas y deducciones correspondientes en un determinado período de tiempo.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Obligación de presentar el modelo 303[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
El modelo 303 debe ser presentado por todos aquellos profesionales y empresarios que realicen actividades sujetas al IVA. Su presentación es un requisito legal que garantiza el cumplimiento de las obligaciones fiscales.
[/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_builder_container type=»flex» hundred_percent=»no» hundred_percent_height=»no» hundred_percent_height_scroll=»no» align_content=»stretch» flex_align_items=»flex-start» flex_justify_content=»flex-start» flex_wrap=»wrap» hundred_percent_height_center_content=»yes» equal_height_columns=»no» container_tag=»div» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» status=»published» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ background_position=»center center» background_repeat=»no-repeat» fade=»no» background_parallax=»none» enable_mobile=»no» parallax_speed=»0.3″ background_blend_mode=»none» video_aspect_ratio=»16:9″ video_loop=»yes» video_mute=»yes» pattern_bg=»none» pattern_bg_style=»default» pattern_bg_opacity=»100″ pattern_bg_blend_mode=»normal» mask_bg=»none» mask_bg_style=»default» mask_bg_opacity=»100″ mask_bg_transform=»left» mask_bg_blend_mode=»normal» absolute=»off» absolute_devices=»small,medium,large» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» sticky_transition_offset=»0″ scroll_offset=»0″ animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″][fusion_builder_row][fusion_builder_column type=»1_1″ type=»1_1″ layout=»1_1″ align_self=»auto» content_layout=»column» align_content=»flex-start» valign_content=»flex-start» content_wrap=»wrap» center_content=»no» column_tag=»div» target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» order_medium=»0″ order_small=»0″ hover_type=»none» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ background_type=»single» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ lazy_load=»wordpress» background_position=»left top» background_repeat=»no-repeat» background_blend_mode=»none» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» absolute=»off» filter_type=»regular» filter_hover_element=»self» filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″ transform_type=»regular» transform_hover_element=»self» transform_scale_x=»1″ transform_scale_y=»1″ transform_translate_x=»0″ transform_translate_y=»0″ transform_rotate=»0″ transform_skew_x=»0″ transform_skew_y=»0″ transform_scale_x_hover=»1″ transform_scale_y_hover=»1″ transform_translate_x_hover=»0″ transform_translate_y_hover=»0″ transform_rotate_hover=»0″ transform_skew_x_hover=»0″ transform_skew_y_hover=»0″ transition_duration=»300″ transition_easing=»ease» scroll_motion_devices=»small-visibility,medium-visibility,large-visibility» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ last=»true» border_position=»all» first=»true» min_height=»» link=»»][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»2″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Cuándo se presenta el modelo 303[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Uno de los aspectos clave del modelo 303 es conocer los plazos de presentación, ya que varían según el tipo de actividad y la modalidad de declaración. A continuación, se detallan los elementos principales relacionados con los plazos de presentación del modelo 303:
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Plazos de presentación[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Es fundamental estar al tanto de los plazos establecidos por la Agencia Tributaria para presentar el modelo 303. Estos plazos suelen ser trimestrales y deben ser cumplidos rigurosamente para evitar posibles sanciones o recargos por retraso.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Trimestres en los que se debe presentar el modelo 303[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
El modelo 303 se presenta de forma trimestral, lo cual implica que los contribuyentes deben presentarlo cuatro veces al año. Estos trimestres son:
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Primer trimestre: de enero a marzo.
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Segundo trimestre: de abril a junio.
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Tercer trimestre: de julio a septiembre.
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Cuarto trimestre: de octubre a diciembre.
[/fusion_li_item][/fusion_checklist][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Declaración mensual del IVA[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
En algunos casos especiales, los contribuyentes deben presentar el modelo 303 de forma mensual en lugar de trimestral. Esto suele aplicarse a aquellas empresas o profesionales que realizan operaciones intracomunitarias o que se encuentran acogidos a regímenes especiales. Es importante consultar la normativa vigente para determinar si se aplica la declaración mensual en cada caso:
[/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_global id=»28319″][fusion_builder_container type=»flex» hundred_percent=»no» hundred_percent_height=»no» hundred_percent_height_scroll=»no» align_content=»stretch» flex_align_items=»flex-start» flex_justify_content=»flex-start» flex_wrap=»wrap» hundred_percent_height_center_content=»yes» equal_height_columns=»no» container_tag=»div» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» status=»published» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ background_position=»center center» background_repeat=»no-repeat» fade=»no» background_parallax=»none» enable_mobile=»no» parallax_speed=»0.3″ background_blend_mode=»none» video_aspect_ratio=»16:9″ video_loop=»yes» video_mute=»yes» pattern_bg=»none» pattern_bg_style=»default» pattern_bg_opacity=»100″ pattern_bg_blend_mode=»normal» mask_bg=»none» mask_bg_style=»default» mask_bg_opacity=»100″ mask_bg_transform=»left» mask_bg_blend_mode=»normal» absolute=»off» absolute_devices=»small,medium,large» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» sticky_transition_offset=»0″ scroll_offset=»0″ animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″][fusion_builder_row][fusion_builder_column type=»1_1″ type=»1_1″ layout=»1_1″ align_self=»auto» content_layout=»column» align_content=»flex-start» valign_content=»flex-start» content_wrap=»wrap» center_content=»no» column_tag=»div» target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» order_medium=»0″ order_small=»0″ hover_type=»none» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ background_type=»single» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ lazy_load=»wordpress» background_position=»left top» background_repeat=»no-repeat» background_blend_mode=»none» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» absolute=»off» filter_type=»regular» filter_hover_element=»self» filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″ transform_type=»regular» transform_hover_element=»self» transform_scale_x=»1″ transform_scale_y=»1″ transform_translate_x=»0″ transform_translate_y=»0″ transform_rotate=»0″ transform_skew_x=»0″ transform_skew_y=»0″ transform_scale_x_hover=»1″ transform_scale_y_hover=»1″ transform_translate_x_hover=»0″ transform_translate_y_hover=»0″ transform_rotate_hover=»0″ transform_skew_x_hover=»0″ transform_skew_y_hover=»0″ transition_duration=»300″ transition_easing=»ease» scroll_motion_devices=»small-visibility,medium-visibility,large-visibility» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ last=»true» border_position=»all» first=»true» min_height=»» link=»»][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»2″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Procedimiento de presentación del modelo 303[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
El procedimiento de presentación del modelo 303 del IVA consta de distintas etapas que debes seguir para cumplir con tus obligaciones fiscales. A continuación, te explicamos cada una de ellas de forma detallada:
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Acceso a la página web de la Agencia Tributaria[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Para iniciar el proceso de presentación del modelo 303, debes acceder a la página web oficial de la Agencia Tributaria de España. Asegúrate de utilizar un dispositivo con acceso a internet y buscar la sección correspondiente a la autoliquidación del IVA.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Completar los datos requeridos en el formulario[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Una vez dentro de la sección correspondiente, selecciona el trimestre al que corresponde la declaración y completa los datos requeridos en el formulario. Es importante proporcionar la información correcta y actualizada para evitar errores o posibles problemas futuros.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Revisión de la información ingresada[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Antes de proceder al envío de la declaración, realiza una revisión exhaustiva de toda la información ingresada. Verifica que los datos sean precisos y estén completos, y asegúrate de no omitir ninguna casilla relevante. Esta etapa de revisión es fundamental para evitar posibles sanciones o errores en tu declaración.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Envío de la declaración[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Una vez que hayas completado y revisado la información, procede a enviar la declaración. Utiliza la opción correspondiente dentro de la plataforma de la Agencia Tributaria y sigue las indicaciones proporcionadas. Al finalizar el proceso, obtendrás un comprobante de presentación que deberás conservar como respaldo.
[/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_builder_container type=»flex» hundred_percent=»no» hundred_percent_height=»no» hundred_percent_height_scroll=»no» align_content=»stretch» flex_align_items=»flex-start» flex_justify_content=»flex-start» flex_wrap=»wrap» hundred_percent_height_center_content=»yes» equal_height_columns=»no» container_tag=»div» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» status=»published» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ background_position=»center center» background_repeat=»no-repeat» fade=»no» background_parallax=»none» enable_mobile=»no» parallax_speed=»0.3″ background_blend_mode=»none» video_aspect_ratio=»16:9″ video_loop=»yes» video_mute=»yes» pattern_bg=»none» pattern_bg_style=»default» pattern_bg_opacity=»100″ pattern_bg_blend_mode=»normal» mask_bg=»none» mask_bg_style=»default» mask_bg_opacity=»100″ mask_bg_transform=»left» mask_bg_blend_mode=»normal» absolute=»off» absolute_devices=»small,medium,large» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» sticky_transition_offset=»0″ scroll_offset=»0″ animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″][fusion_builder_row][fusion_builder_column type=»1_1″ type=»1_1″ layout=»1_1″ align_self=»auto» content_layout=»column» align_content=»flex-start» valign_content=»flex-start» content_wrap=»wrap» center_content=»no» column_tag=»div» target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» order_medium=»0″ order_small=»0″ hover_type=»none» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ background_type=»single» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ lazy_load=»wordpress» background_position=»left top» background_repeat=»no-repeat» background_blend_mode=»none» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» absolute=»off» filter_type=»regular» filter_hover_element=»self» filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″ transform_type=»regular» transform_hover_element=»self» transform_scale_x=»1″ transform_scale_y=»1″ transform_translate_x=»0″ transform_translate_y=»0″ transform_rotate=»0″ transform_skew_x=»0″ transform_skew_y=»0″ transform_scale_x_hover=»1″ transform_scale_y_hover=»1″ transform_translate_x_hover=»0″ transform_translate_y_hover=»0″ transform_rotate_hover=»0″ transform_skew_x_hover=»0″ transform_skew_y_hover=»0″ transition_duration=»300″ transition_easing=»ease» scroll_motion_devices=»small-visibility,medium-visibility,large-visibility» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ last=»true» border_position=»all» first=»true» min_height=»» link=»»][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»2″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelos relacionados con el IVA[/fusion_title][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Descripción de otros modelos relacionados[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Existen varios modelos relacionados con el IVA, además del modelo 303. Cada uno de ellos cumple una función específica dentro del sistema tributario español. A continuación, se describen estos modelos y su relación con el IVA.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»4″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelo 308[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Este modelo se utiliza para realizar la declaración-liquidación no periódica del IVA. Es decir, se utiliza cuando se realizan operaciones sujetas a IVA de forma esporádica o no periódica.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»4″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelo 309[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
El modelo 309 se utiliza para la autoliquidación mensual en grupos de entidades. Las empresas que formen parte de un grupo de entidades deben utilizar este modelo para declarar el IVA correspondiente a todas las operaciones realizadas por el grupo.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»4″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelo 318[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Este modelo se utiliza para la solicitud de reintegro de compensaciones en el régimen especial de agricultura, ganadería y pesca. Las empresas que desarrollan actividades en estos sectores pueden solicitar el reintegro de compensaciones tributarias a través de este modelo.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»4″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelo 322[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
El modelo 322 se utiliza para realizar la autoliquidación del IVA en el caso de operaciones asimiladas a las importaciones. Es decir, se utiliza cuando se realizan operaciones que están sujetas al impuesto, pero se consideran asimiladas a una importación.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»4″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelo 341[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Este modelo se utiliza para la declaración-liquidación no periódica de operaciones de reventa de productos sujetos a impuestos especiales.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»4″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelo 353[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
El modelo 353 se utiliza para la autoliquidación mensual del Impuesto sobre los Hidrocarburos.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»4″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelo 360-361[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
El modelo 360-361 se utiliza para la declaración-liquidación no periódica del Impuesto sobre la Electricidad.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»4″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelo 368[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Este modelo se utiliza para la autoliquidación del Impuesto Especial sobre Determinados Medios de Transporte.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»4″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelo 369[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
El modelo 369 se utiliza para la autoliquidación del Impuesto Especial sobre la Cerveza.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»4″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modelo 390[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
El modelo 390 se utiliza para la presentación del resumen anual del IVA. A través de este modelo, se resumen todas las autoliquidaciones y declaraciones realizadas durante el año fiscal.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Funciones específicas de cada modelo
[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Cada modelo relacionado con el IVA tiene una función específica dentro del ámbito tributario. Estas funciones son las siguientes: – El modelo 308 se utiliza para realizar la declaración-liquidación no periódica del IVA, en casos de operaciones esporádicas. – El modelo 309 se utiliza para la autoliquidación mensual en grupos de entidades, donde se declara el IVA correspondiente a todas las operaciones del grupo. – El modelo 318 se utiliza para solicitar el reintegro de compensaciones en el régimen especial de agricultura, ganadería y pesca. – El modelo 322 se utiliza para la autoliquidación del IVA en operaciones asimiladas a las importaciones. – El modelo 341 se utiliza para declarar la reventa de productos sujetos a impuestos especiales. – El modelo 353 se utiliza para la autoliquidación mensual del Impuesto sobre los Hidrocarburos. – El modelo 360-361 se utiliza para la declaración-liquidación no periódica del Impuesto sobre la Electricidad. – El modelo 368 se utiliza para la autoliquidación del Impuesto Especial sobre Determinados Medios de Transporte. – El modelo 369 se utiliza para la autoliquidación del Impuesto Especial sobre la Cerveza. – El modelo 390 se utiliza para la presentación del resumen anual del IVA.
[/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_builder_container type=»flex» hundred_percent=»no» hundred_percent_height=»no» hundred_percent_height_scroll=»no» align_content=»stretch» flex_align_items=»flex-start» flex_justify_content=»flex-start» flex_wrap=»wrap» hundred_percent_height_center_content=»yes» equal_height_columns=»no» container_tag=»div» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» status=»published» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ background_position=»center center» background_repeat=»no-repeat» fade=»no» background_parallax=»none» enable_mobile=»no» parallax_speed=»0.3″ background_blend_mode=»none» video_aspect_ratio=»16:9″ video_loop=»yes» video_mute=»yes» pattern_bg=»none» pattern_bg_style=»default» pattern_bg_opacity=»100″ pattern_bg_blend_mode=»normal» mask_bg=»none» mask_bg_style=»default» mask_bg_opacity=»100″ mask_bg_transform=»left» mask_bg_blend_mode=»normal» absolute=»off» absolute_devices=»small,medium,large» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» sticky_transition_offset=»0″ scroll_offset=»0″ animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″][fusion_builder_row][fusion_builder_column type=»1_1″ type=»1_1″ layout=»1_1″ align_self=»auto» content_layout=»column» align_content=»flex-start» valign_content=»flex-start» content_wrap=»wrap» center_content=»no» column_tag=»div» target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» order_medium=»0″ order_small=»0″ hover_type=»none» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ background_type=»single» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ lazy_load=»wordpress» background_position=»left top» background_repeat=»no-repeat» background_blend_mode=»none» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» absolute=»off» filter_type=»regular» filter_hover_element=»self» filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″ transform_type=»regular» transform_hover_element=»self» transform_scale_x=»1″ transform_scale_y=»1″ transform_translate_x=»0″ transform_translate_y=»0″ transform_rotate=»0″ transform_skew_x=»0″ transform_skew_y=»0″ transform_scale_x_hover=»1″ transform_scale_y_hover=»1″ transform_translate_x_hover=»0″ transform_translate_y_hover=»0″ transform_rotate_hover=»0″ transform_skew_x_hover=»0″ transform_skew_y_hover=»0″ transition_duration=»300″ transition_easing=»ease» scroll_motion_devices=»small-visibility,medium-visibility,large-visibility» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ last=»true» border_position=»all» first=»true» min_height=»» link=»»][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»2″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Devolución del IVA y otros conceptos[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
En esta sección abordaremos distintos temas relacionados con la devolución del IVA y otros conceptos importantes en el ámbito del modelo 303.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Devolución del IVA en grupos de entidades[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Se analiza el proceso de devolución del IVA en grupos de entidades, que establece la posibilidad de solicitar la devolución conjunta del impuesto para varias entidades que formen parte de un grupo económico.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Regularización por falta de presentación de declaraciones[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Se trata de la regularización que se debe realizar en caso de no haber presentado alguna declaración del IVA en los plazos establecidos. Se explica el procedimiento a seguir para cumplir con esta obligación tributaria.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Verificación de datos y comprobación limitada del IVA[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Se detalla el proceso de verificación de datos y comprobación limitada del IVA que realiza la Agencia Tributaria para asegurar la correcta liquidación del impuesto y detectar posibles irregularidades en las autoliquidaciones.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modificación de la base imponible en casos especiales[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Se explican las circunstancias en las que se puede modificar la base imponible del IVA, como en casos de concurso o créditos incobrables, y los requisitos y procedimientos necesarios para realizar dicha modificación.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Llevanza de los libros registro del IVA a través del SII
[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Se explican las circunstancias en las que se puede modificar la base imponible del IVA, como en casos de concurso o créditos incobrables, y los requisitos y procedimientos necesarios para realizar dicha modificación.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Presentación del inventario de existencias[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Se detallan los casos en los que se debe presentar el inventario de existencias en el ámbito de los regímenes especiales del IVA, especificando los plazos y requisitos para su presentación.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modificación de la base imponible en casos especiales[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Se explican las circunstancias en las que se puede modificar la base imponible del IVA, como en casos de concurso o créditos incobrables, y los requisitos y procedimientos necesarios para realizar dicha modificación.
[/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_builder_container type=»flex» hundred_percent=»no» hundred_percent_height=»no» hundred_percent_height_scroll=»no» align_content=»stretch» flex_align_items=»flex-start» flex_justify_content=»flex-start» flex_wrap=»wrap» hundred_percent_height_center_content=»yes» equal_height_columns=»no» container_tag=»div» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» status=»published» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ background_position=»center center» background_repeat=»no-repeat» fade=»no» background_parallax=»none» enable_mobile=»no» parallax_speed=»0.3″ background_blend_mode=»none» video_aspect_ratio=»16:9″ video_loop=»yes» video_mute=»yes» pattern_bg=»none» pattern_bg_style=»default» pattern_bg_opacity=»100″ pattern_bg_blend_mode=»normal» mask_bg=»none» mask_bg_style=»default» mask_bg_opacity=»100″ mask_bg_transform=»left» mask_bg_blend_mode=»normal» absolute=»off» absolute_devices=»small,medium,large» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» sticky_transition_offset=»0″ scroll_offset=»0″ animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″][fusion_builder_row][fusion_builder_column type=»1_1″ type=»1_1″ layout=»1_1″ align_self=»auto» content_layout=»column» align_content=»flex-start» valign_content=»flex-start» content_wrap=»wrap» center_content=»no» column_tag=»div» target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» order_medium=»0″ order_small=»0″ hover_type=»none» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ background_type=»single» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ lazy_load=»wordpress» background_position=»left top» background_repeat=»no-repeat» background_blend_mode=»none» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» absolute=»off» filter_type=»regular» filter_hover_element=»self» filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″ transform_type=»regular» transform_hover_element=»self» transform_scale_x=»1″ transform_scale_y=»1″ transform_translate_x=»0″ transform_translate_y=»0″ transform_rotate=»0″ transform_skew_x=»0″ transform_skew_y=»0″ transform_scale_x_hover=»1″ transform_scale_y_hover=»1″ transform_translate_x_hover=»0″ transform_translate_y_hover=»0″ transform_rotate_hover=»0″ transform_skew_x_hover=»0″ transform_skew_y_hover=»0″ transition_duration=»300″ transition_easing=»ease» scroll_motion_devices=»small-visibility,medium-visibility,large-visibility» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ last=»true» border_position=»all» first=»true» min_height=»» link=»»][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»2″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Aspectos técnicos y actualizaciones del modelo 303
[/fusion_title][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Implementación de nuevos tipos de IVA[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
En el marco de las actualizaciones del modelo 303, se ha introducido la implementación de nuevos tipos de IVA. Estos cambios están relacionados con las modificaciones normativas que han entrado en vigor en el año 2023. Es fundamental tener en cuenta estos nuevos tipos de IVA al momento de cumplimentar el formulario, ya que afectarán a la declaración de las operaciones gravadas con dichos tipos.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Modificaciones en el formulario y tipos de recargo de equivalencia[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Otro aspecto relevante en relación a las actualizaciones del modelo 303 son las modificaciones realizadas en el formulario. Dichas modificaciones se refieren a la declaración de operaciones gravadas con los nuevos tipos de recargo de equivalencia, los cuales están en vigencia desde el año 2023. Es esencial estar al tanto de estos cambios y utilizar correctamente el formulario para declarar las operaciones sujetas a estos tipos de recargo.
[/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_builder_container type=»flex» hundred_percent=»no» hundred_percent_height=»no» hundred_percent_height_scroll=»no» align_content=»stretch» flex_align_items=»flex-start» flex_justify_content=»flex-start» flex_wrap=»wrap» hundred_percent_height_center_content=»yes» equal_height_columns=»no» container_tag=»div» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» status=»published» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ background_position=»center center» background_repeat=»no-repeat» fade=»no» background_parallax=»none» enable_mobile=»no» parallax_speed=»0.3″ background_blend_mode=»none» video_aspect_ratio=»16:9″ video_loop=»yes» video_mute=»yes» pattern_bg=»none» pattern_bg_style=»default» pattern_bg_opacity=»100″ pattern_bg_blend_mode=»normal» mask_bg=»none» mask_bg_style=»default» mask_bg_opacity=»100″ mask_bg_transform=»left» mask_bg_blend_mode=»normal» absolute=»off» absolute_devices=»small,medium,large» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» sticky_transition_offset=»0″ scroll_offset=»0″ animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″][fusion_builder_row][fusion_builder_column type=»1_1″ type=»1_1″ layout=»1_1″ align_self=»auto» content_layout=»column» align_content=»flex-start» valign_content=»flex-start» content_wrap=»wrap» center_content=»no» column_tag=»div» target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» order_medium=»0″ order_small=»0″ hover_type=»none» border_style=»solid» box_shadow=»no» box_shadow_blur=»0″ box_shadow_spread=»0″ background_type=»single» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ lazy_load=»wordpress» background_position=»left top» background_repeat=»no-repeat» background_blend_mode=»none» sticky=»off» sticky_devices=»small-visibility,medium-visibility,large-visibility» absolute=»off» filter_type=»regular» filter_hover_element=»self» filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″ transform_type=»regular» transform_hover_element=»self» transform_scale_x=»1″ transform_scale_y=»1″ transform_translate_x=»0″ transform_translate_y=»0″ transform_rotate=»0″ transform_skew_x=»0″ transform_skew_y=»0″ transform_scale_x_hover=»1″ transform_scale_y_hover=»1″ transform_translate_x_hover=»0″ transform_translate_y_hover=»0″ transform_rotate_hover=»0″ transform_skew_x_hover=»0″ transform_skew_y_hover=»0″ transition_duration=»300″ transition_easing=»ease» scroll_motion_devices=»small-visibility,medium-visibility,large-visibility» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″ last=»true» border_position=»all» first=»true» min_height=»» link=»»][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»2″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Normativas, horarios y consultas[/fusion_title][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Documentación requerida y normativas aplicables[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Antes de presentar el modelo 303, es importante contar con la documentación necesaria y estar al tanto de las normativas aplicables. Entre los documentos requeridos se encuentran los registros de facturación, los libros de registro y cualquier otro que respalde las operaciones sujetas a IVA. Respecto a las normativas, es fundamental estar al día con la legislación vigente sobre el IVA y las obligaciones fiscales correspondientes. Se recomienda consultar la normativa aplicable para asegurar el correcto cumplimiento de todas las obligaciones tributarias.
[/fusion_text][fusion_title title_type=»text» rotation_effect=»bounceIn» display_time=»1200″ highlight_effect=»circle» loop_animation=»off» highlight_width=»9″ highlight_top_margin=»0″ title_link=»off» link_target=»_self» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» content_align=»left» size=»3″ text_shadow=»no» text_shadow_blur=»0″ text_stroke=»no» text_stroke_size=»1″ text_overflow=»none» gradient_font=»no» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ style_type=»default» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]Horarios de las Oficinas de Hacienda[/fusion_title][fusion_text content_alignment=»justify» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» sticky_display=»normal,sticky» animation_direction=»left» animation_speed=»0.3″ animation_delay=»0″]
Otro aspecto relevante en relación a las actualizaciones del modelo 303 son las modificaciones realizadas en el formulario. Dichas modificaciones se refieren a la declaración de operaciones gravadas con los nuevos tipos de recargo de equivalencia, los cuales están en vigencia desde el año 2023. Es esencial estar al tanto de estos cambios y utilizar correctamente el formulario para declarar las operaciones sujetas a estos tipos de recargo.
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