El IVA en España
Aunque la imposición es, por regla general, controvertida, mucho más lo son los impuestos indirectos. Esto se debe a que gravan el consumo, independientemente del nivel de renta. El impuesto indirecto más conocido por el público es el Impuesto Sobre el Valor Añadido (IVA). Aquí trataremos de entender mejor el IVA en España.
El IVA en España
El Impuesto sobre el Valor Añadido (IVA) se implanta en España como una exigencia de la Comunidad Económica Europea (CEE) en 1986. El objetivo era harmonizar, en la medida de lo posible, los tributos. Hay que señalar, no obstante, que en España ya existían precedentes. El Impuesto de Lujo, vigente en época franquista, grababa con una tasa fija determinados bienes considerados onerosos. La reminiscencia de este concepto hizo que, hasta 1992, existiese un tipo general incrementado para artículos de lujo. Desde su implantación, el tipo general ha seguido subiendo, aunque se ha hecho más complejo. Este tributo es una pieza clave para financiar los servicios públicos.
Un ejemplo de lo que estamos diciendo es que, en 1986, el IVA en España era del 12 %. Hoy es del 21 %, y las autoridades europeas insisten en la necesidad de subirlo. Únicamente en épocas de bonanza económica se han mantenido los tipos impositivos globales. Por contra, también hay que decir que existen operaciones exentas o que tributan a un tipo inferior. Todo parece indicar que la tendencia será la de subir el tipo general, como ha sucedido en otros países de nuestro entorno. La liquidación es trimestral ante la Agencia Tributaria y, en caso de pérdidas durante un periodo de liquidación, existe la posibilidad de compensarlas en el siguiente. Como regla general, solo tendrás que pagar IVA si tu negocio va bien porque la cantidad repercutida (ventas) es superior a la soportada (compras).
Tipos impositivos
El IVA en España tiene tres tipos aplicables. El Tipo General, del 21 %, graba la mayoría de compras de bienes y servicios. El Tipo Reducido, del 10 % graba la mayoría de artículos de alimentación, espectáculos culturales en directo y hostelería. El tipo super reducido, del 4 %, se aplica a los alimentos de primera necesidad, como los huevos, el pan, las setas, la leche y la prensa. Hay que señalar que en algunas Comunidades autónomas te podrás encontrar con excepciones, de ahí que sea conveniente consultar. Además, con cierta frecuencia los gobiernos decretan cambios en algunos artículos. Los cambios más importantes suceden cuando en una actividad se reduce su IVA, caso de los espectáculos culturales, que pasó del 21 al 10 %.
El tipo impositivo se aplicará en todas las operaciones que se realicen dentro de España, a excepción de Canarias, Ceuta y Melilla. Existen figuras tributarias alternativas como el IGIC en Canarias, con un tipo general del 7 %. Si facturas a una empresa de la Unión Europea, tienes que enviar el documento sin IVA, pero posteriormente tendrás que liquidar la factura con la Agencia Tributaria. Tendrás que darte de alta como Operador Intracomunitario. Por estos motivos, el concurso de una gestoría es fundamental para saber estas cuestiones y evitar sanciones por desconocimiento. Ven a conocernos y te informaremos con más detalle, ayudándote si es preciso a presentar la documentación.
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