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Las declaraciones trimestrales del IVA: plazos y condiciones

El Impuesto sobre el Valor Añadido (IVA) es uno de los tributos más importantes que afrontar los autónomos y empresas. Es conveniente saber cómo funcionan los plazos de liquidación y las condiciones. Explicamos cuándo hay que hacer las declaraciones trimestrales del IVA. Esto te servirá para anticiparte a las circunstancias y facilitar tu trabajo.

Cómo se liquida el IVA

La liquidación del IVA puede ser trimestral o mensual, siendo la primera opción la más habitual. Es importante señalar que este tributo puede salir a pagar o a devolver. Si el IVA sale a pagar, es soportado y si sale a compensar, es repercutido. La realidad es que, la mayoría de las veces, si el negocio va bien hay que pagar.

Otro aspecto a destacar es que, al final del año, hay que hacer una declaración informativa. Este impreso, que sirve como resumen de lo abonado durante el año, es el Modelo 340, que han de presentar las sociedades mercantiles.

Es importante señalar que, en caso de no hacer la declaración, se afrontarán posibles sanciones. Este tributo, a diferencia de otros, se tiene que pagar cuando se liquida.

Entrega de las declaraciones trimestrales del IVA

La entrega de las declaraciones trimestrales del IVA tiene unos plazos. Cuando presentes el Modelo 303, tendrás que abonar la cantidad que te corresponda.

Como principio general, el límite para presentar el impreso es el día 20 del mes posterior al trimestre de liquidación. La única excepción es la liquidación correspondiente al cuarto trimestre porque tienes como límite el 30 de enero. Como principio general, los plazos no son prorrogables si has cobrado en tiempo y forma.

Eso sí, hay un caso en el que sí podrías pedir un aplazamiento. Si hay un retraso en el cobro de las facturas, tienes que hacer constar en el Modelo 303 la solicitud de aplazamiento. Tienes 12 meses para pagar y hasta 36 si la deuda es superior a 30.000 euros. Esta posibilidad, que tradicionalmente no estaba contemplada, permite que los autónomos puedan diferir el pago.

Lo que sucede, en muchas ocasiones, es que los autónomos desconocen sus derechos. Esta situación suele ser problemática porque se puede perder mucho dinero. Afortunadamente, hay maneras de minimizar estos problemas.

Conclusión

Las declaraciones trimestrales del IVA son obligatorias para todo aquel que paga el impuesto, a no ser que decidiese pagar mensualmente. Es bueno que cuentes con un asesor fiscal especializado. Lo importante es que puedas saber cómo y cuando pagar para no tener problemas.

La Gestoría Fiscal Contable te ofrece un servicio integral que trata varias áreas para facilitar la vida a los autónomos y PYMES. Lo primero es que te asesoramos sobre las cantidades y forma de pagar. El segundo aspecto es que nos encargamos de presentar tus liquidaciones ante la Agencia Tributaria. Otro aspecto es que nos encargamos de presentar recursos y solicitudes si es necesario. Esto te va a ayudar a emplear tu tiempo en lo realmente importante.

Contáctanos si necesitas un especialista en el asesoramiento de autónomos y PYMES. Estamos convencidos de que te podemos echar una mano.

 

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