Las liquidaciones de IVA se realizan trimestral o mensualmente y la diferencia positiva o negativa es determinante para saber si has de pagar a la Agencia Tributaria. Además de ser una obligación fiscal, también te conviene conocer la mecánica del tributo para no llevarte sorpresas. Si excluimos el último trimestre del año, que permite realizar las liquidaciones hasta el 30 de enero, en los demás has de declararlas como límite el día 20 del mes posterior mediante el modelo 303. Además, ahora es posible ahorrar algunos gastos si realizas la actividad en tu hogar. En este artículo te explicamos cómo puedes compensar este impuesto si eres autónomo.
¿He de pagar siempre si tengo IVA positivo?
El IVA positivo se da cuando la diferencia del repercutido y el soportado es positiva. Aunque con la lógica precaución, este es un indicativo de que el negocio funciona bien. La diferencia que tengas tendrás que abonarla ante la Agencia Tributaria. El IVA soportado es el correspondiente a los gastos originados por la actividad de la empresa. Se incluyen las compras de materias primas, alquileres y los suministros, entre otras cosas. El IVA repercutido es el resultante de las ventas derivadas de la actividad ordinaria o de los ingresos extraordinarios.
Aunque lo normal es que pagues si tienes un trimestre positivo de este impuesto, hay alguna excepción. Existe un supuesto en el que no tendrías que pagar. Si tienes IVA negativo de otros trimestres y quieres compensarlo, podrás hacerlo. Eso sí, existen algunas limitaciones a este respecto. Puedes solicitar compensaciones hasta 4 años antes de la fecha en la que haces la liquidación. No obstante, sí es importante destacar que la jurisprudencia cambia al respecto y que, en determinados casos, este periodo se alargaría hasta 8 años.
¿Qué diferencia hay entre IVA a compensar y a devolver?
El IVA negativo se da cuando la diferencia entre el repercutido y el soportado es negativa. En este caso, no tendrás que pagar a la Agencia Tributaria. Sin embargo, se dan dos fenómenos diferentes: a compensar y a devolver. Es importante que los conozcas para no confundir términos, lo cual es común en pequeños autónomos.
El IVA a compensar es el caso más habitual con el que nos encontraremos. Si un trimestre has tenido IVA negativo pero el negocio va bien, lo normal es que lo compenses el siguiente. Esto se explica porque, en principio, un autónomo es un mero recaudador del impuesto. Por lo tanto, tú no tienes que ganar ni perder nada con él.
El IVA a devolver es un caso particular porque se solicita que la Administración abone una diferencia económica. Se da cuando durante todo el año la suma es negativa, y solo lo podrás solicitar el 4º trimestre. Esto sucede en negocios en crisis o en periodos de recesión económica generalizada.
Una Gestoría Fiscal Contable te ayuda a realizar tus liquidaciones de IVA presentando las declaraciones en tu nombre y ahorrando tiempo. Este servicio es el más adecuado para los pequeños autónomos. Aunque la legislación es clara, sí podemos indicarte qué gastos puedes deducir para que no pierdas dinero por desconocimiento.







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