{"id":4046,"date":"2021-03-16T00:00:00","date_gmt":"2021-03-16T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/budget-2021-vat\/"},"modified":"2026-03-10T13:30:10","modified_gmt":"2026-03-10T13:30:10","slug":"presupuesto-2021-iva","status":"publish","type":"post","link":"https:\/\/well-tax.com\/es\/budget-2021-vat\/","title":{"rendered":"Presupuesto 2021: IVA"},"content":{"rendered":"<p>HMRC ha anunciado las siguientes medidas que afectan al IVA:<\/p>\n<p><u>Introducci\u00f3n de un nuevo tipo reducido de IVA para hosteler\u00eda, alojamientos vacacionales y atracciones<\/u><\/p>\n<p><em>Introducci\u00f3n de una pr\u00f3rroga del tipo reducido temporal del IVA por un per\u00edodo adicional de seis meses, hasta el 30 de septiembre de 2021. A continuaci\u00f3n, se introducir\u00e1 un nuevo tipo reducido hasta el 31 de marzo de 2022.<\/em><\/p>\n<p>Para seguir apoyando a las 150.000 empresas de los sectores del turismo y la hosteler\u00eda y proteger 2,4 millones de puestos de trabajo, el Gobierno ha prorrogado el tipo reducido temporal del IVA (5%) hasta el 30 de septiembre de 2021. Para ayudar a las empresas a gestionar la transici\u00f3n de vuelta al tipo normal (20%), se aplicar\u00e1 un tipo del 12,5% durante otros seis meses, hasta el 31 de marzo de 2022.<\/p>\n<p><u>Legislar el nuevo r\u00e9gimen de pago aplazado y disuasorio del IVA\u00a0 \u00a0<\/u><\/p>\n<p><em>Proporcionar ayuda adicional a las empresas durante la pandemia de Covid-19, d\u00e1ndoles mayor flexibilidad y la posibilidad de elegir entre m\u00e1s y menos plazos en un momento de reducci\u00f3n de la tesorer\u00eda para muchos sectores.<\/em><\/p>\n<p>Esta medida tiene dos repercusiones:<\/p>\n<p>En primer lugar, se convierte en ley el compromiso adquirido por el Ministro de Hacienda el 24 de septiembre de 2020 en el marco del Plan de Econom\u00eda de Invierno. Este compromiso establec\u00eda que las empresas que aplazaran el pago del IVA hasta el 31 de marzo de 2021 dispondr\u00edan de m\u00e1s tiempo para pagar, hasta en once plazos sin intereses.<\/p>\n<p>El nuevo r\u00e9gimen de pago cuenta con un sencillo portal en l\u00ednea que permite a las empresas domiciliar el pago del IVA aplazado, efectuando el primer pago en el mismo mes en que la empresa se acogi\u00f3 al r\u00e9gimen.<\/p>\n<p>Las empresas pueden acogerse al nuevo r\u00e9gimen de pago en marzo, abril, mayo o junio, pero cuanto m\u00e1s tarde lo hagan, menos plazos podr\u00e1n pagar. Adem\u00e1s, la fecha de adhesi\u00f3n debe ser lo suficientemente temprana como para que el primer pago llegue a Hacienda a finales del mismo mes.<\/p>\n<p>Las empresas pueden pagar en menos plazos y, alternativamente, pueden seguir pagando la totalidad del importe aplazado antes del 31 de marzo de 2021 o ponerse en contacto con HMRC para concertar un acuerdo alternativo.<\/p>\n<p>La segunda repercusi\u00f3n de esta medida es la introducci\u00f3n de una sanci\u00f3n de 5%, exigible si las empresas no han pagado \u00edntegramente el IVA aplazado, no han optado por el Nuevo R\u00e9gimen de Pago ni han llegado a un acuerdo alternativo antes del 30 de junio de 2021. El procedimiento normal de recargo por defecto no se aplicar\u00e1 al IVA aplazado.<\/p>\n<p><u>Mantener los umbrales del IVA durante dos a\u00f1os\u00a0 <\/u><\/p>\n<p><em>Esta medida mantiene los actuales umbrales de alta y baja del IVA durante dos a\u00f1os m\u00e1s.<\/em><\/p>\n<p>Los umbrales de volumen de negocios imponible, que determinan si una persona o empresa debe registrarse a efectos del IVA o solicitar la baja, se mantendr\u00e1n respectivamente en 85.000 y 83.000 libras esterlinas hasta el 31 de 2024.<\/p>\n<p><u>Ampliaci\u00f3n de Making Tax Digital para el IVA<\/u><\/p>\n<p><em>Estas medidas ampl\u00edan los requisitos de Making Tax Digital a las empresas con IVA m\u00e1s peque\u00f1as a partir de abril de 2022.<\/em><\/p>\n<p>El Gobierno brit\u00e1nico ha ampliado su programa Making Tax Digital (MTD) a las empresas m\u00e1s peque\u00f1as del Reino Unido a partir de abril de 2022.  El anuncio confirma que todas las empresas registradas a efectos del IVA tendr\u00e1n que cumplir con MTD a partir del 1 de abril de 2022.<\/p>\n<p>De acuerdo con las normas actuales, la gran mayor\u00eda de las empresas registradas a efectos del IVA con un volumen de negocios imponible superior al umbral del IVA (85.000 libras) est\u00e1n obligadas a llevar registros digitales del IVA y a enviar las declaraciones utilizando un software compatible con MTD.<\/p>\n<p>Sin embargo, a partir del 1 de abril de 2022, todas las empresas registradas a efectos del IVA, incluidas aquellas con un volumen de negocios imponible inferior a 85.000 libras, deber\u00e1n cumplir las normas MTD a partir de abril de 2022.<\/p>\n<p>Para m\u00e1s informaci\u00f3n sobre el presupuesto financiero de 2021, p\u00f3ngase en contacto con nosotros en <a href=\"mailto:info@well-tax.com\">info@well-tax.com<\/a> o s\u00edganos en nuestra p\u00e1gina web <a href=\"https:\/\/well-tax.com\/es\/\">www.well-tax.com<\/a>.<\/p>\n<p>Autor<\/p>\n<p>Sergio Schittone<\/p>\n<p>Foto de:\u00a0<a href=\"https:\/\/unsplash.com\/@nickkane?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Nick Kane<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>HMRC have announced the following measures affecting VAT: Introduction of a new reduced rate of VAT for hospitality, holiday accommodation and attractions Introducing an extension to the temporary reduced rate of VAT for a further six months period until the 30th of September 2021. A new reduced rate will then be introduced until the 31st [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4046","post","type-post","status-publish","format-standard","hentry","category-covid-19-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Budget 2021: VAT - WellTax<\/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:\/\/well-tax.com\/es\/presupuesto-2021-iva\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Budget 2021: VAT - WellTax\" \/>\n<meta property=\"og:description\" content=\"HMRC have announced the following measures affecting VAT: Introduction of a new reduced rate of VAT for hospitality, holiday accommodation and attractions Introducing an extension to the temporary reduced rate of VAT for a further six months period until the 30th of September 2021. 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