Deducción de las cuotas de IVA soportadas cuando han sido repercutidas de forma extemporánea.

El destinatario de la operación no está obligado a soportar el IVA que le ha sido repercutido transcurrido un año desde la fecha del devengo de la operación, por lo que puede negarse a soportarla. Ahora bien, la Ley no prohíbe que decida soportar voluntariamente ese IVA que le ha sido repercutido de forma extemporánea, en cuyo caso, podrá deducírselo.

(RTEAC 21/06/2012)

La baja en el índice de entidades de la AEAT impide la inscripción del cese del administrador en el Registro Mercantil.

Aunque el cese del administrador se produzca con anterioridad a la baja de la sociedad en el índice de entidades de la Agencia Estatal de la Administración Tributaria, no podrá inscribirse en el RM al haberse producido el cierre de la hoja abierta a la entidad en dicho Registro. Para que la inscripción pueda tener lugar, deberá presentarse el certificado de estar dado de alta en el Índice de Entidades.

(RDGRN 20/06/2012)

La inscripción en el Registro Mercantil de la constitución de la sociedad requiere la presentación de la declaración ITP y AJD.

Así lo ha declarado el TSJ de Madrid al declarar nulo el apartado 10º de la Instrucción de 18 de mayo de 2011, de la Dirección General de Registros y del Notariado, el cual excluye la presentación de la declaración de exención por el ITP y AJD como requisito previo para la inscripción, al entender que dicha Dirección General se está extralimitando en sus funciones interpretativas. Por tanto, aunque se trate de una operación exenta, deberá presentarse declaración haciendo constar la exención, para que la misma surta efectos en Oficina o Registro Público, ya que así lo establece la Ley del Impuesto.

(STSJ de Madrid 06/06/2012)

Solicitud on line de certificados de IRPF sin certificado electrónico

La Agencia Tributaria ha puesto en marcha una nueva aplicación que facilita la labor de solicitud y obtención de certificados de IRPF a través de la Sede Electrónica. De esta forma, se podrán obtener los certificados a través de la Sede electrónica de la Agencia Tributaria con tan solo consignar el NIF y el importe de la casilla 620 de la declaración de IRPF 2011, o en su defecto un número de cuenta bancaria.

(www.aeat.es)

Las facturas extraviadas deben incluirse en el modelo 347 del ejercicio en que se recibieron

Las facturas que han sido recibidas en el ejercicio correspondiente pero fueron extraviadas, deberán incluirse en la Declaración Anual de Operaciones con Terceras Personas del ejercicio en el que se recibieron. Del mismo modo que las facturas recibidas en un ejercicio posterior al de la fecha de la factura, deberán incluirse en el modelo 347 correspondiente al ejercicio del mes en el que debe realizarse su anotación en el correspondiente Libro Registro.

(CV de la DGT de 15 de junio de 2012)

Inversión del sujeto pasivo del IVA en la entrega de inmuebles en procesos concursales

Desde el 1 de enero de 2012, cuando tenga lugar la venta de inmuebles como consecuencia de un proceso concursal, tanto si la misma es realizada en la fase común, como en la fase de liquidación, será sujeto pasivo del IVA el adquirente, siempre que tenga la condición de empresario o profesional. En estos casos, y a los efectos de la declaración de estas operaciones en los modelos 303 y 390 se procederá de la siguiente forma:

  • Modelo 303: El adquirente, sujeto pasivo por inversión, tendrá que declarar esta operación como IVA devengado y como IVA soportado, y el transmitente deberá incluir esa operación en la casilla operaciones no sujetas o con inversión del sujeto pasivo que originan el derecho a deducción.
  • Modelo 390: El adquirente, sujeto pasivo por inversión, tendrá que declarar esta operación como IVA devengado por inversión del sujeto pasivo-, y como IVA soportado, en su caso, en las casillas que correspondan a IVA deducible en operaciones interiores de bienes y servicios corrientes o IVA deducible en operaciones interiores de bienes de inversión. No deberá incluirla en ninguna de las casillas de Volumen de operaciones. El transmitente deberá incluir esta operación -Operaciones no sujetas por reglas de localización o con inversión del sujeto pasivo- o en la casilla 1 entregas de bienes inmuebles u operaciones financieras no habituales, cuando las entregas de inmuebles no constituyan su actividad habitual.

La retribución de los administradores sociales no es gasto deducible en el Impuesto sobre Sociedades

La retribución mensual pactada con el administrador por las labores de gerencia (Relación laboral especial o mercantil pero distinta a la de puro administrador social) no constituye gasto deducible a efectos del IS. Así lo ha determinado recientemente la Dirección General de Tributos en contestación a una consulta vinculante. Entiende esta Dirección General que no es posible apreciar una dualidad de relaciones (mercantil y laboral especial), y que la relación mercantil absorbe a la laboral, por lo que dicha retribución debe considerarse una liberalidad no deducible fiscalmente.

(CV de la DGT de 25-04-2012)

 Deduction of input VAT amounts for those who have been charged late.

The recipient of a transaction is not obliged to pay the VAT that has been charged to them a year after the date of the accrual of the transaction, therefore they could refuse to pay it. That said, the Law does not stop them from deciding to voluntarily pay the VAT that was charged too late, in this case, it may be deducted.

(RTEAC 21/06/2012)

The de-registration in the indexes of the AEAT entities prevents the registration to dismiss the administrator in the Registry of Companies.

Although the cessation of the administrator is produced before the societies deregistration in the index of entities of the State Agency of the Tax Administration, it is not possible to register in the Registry of Companies if the open pane of the entity in said Registry has been closed. For the registering to be able to happen, one must present a certificate of membership of the Index of Entities.

(RDGRN 20/06/2012)

Registration in the Registry of Companies of the company’s foundation requires the presentation of the ITP and AJD declarations (self-tax assessments)

This was declared by the TSJ (Supreme Tribunal of Justice) of Madrid, when section 10º of the Instruction of the 18th of May 2011, of the Directorate General for Registers and Notaries was declared void. This excludes the presentation of the declaration of exemption to the ITP and AJD as a previous requirement for registration, understanding that said Directorate General is going beyond its interpretive functions. Therefore, although it concerns an exempt operation, a declaration must be presented stating the exemption so that it can become effective in the Public Office or Register, as this is what is established in the Tax Law.

(STSJ de Madrid 06/06/2012)

Online applications for IRPF certificates without electronic certificate

The Tax Agency has created a new implementation that facilitates the task of the application and obtaining of the IRPF certificates through the Online Site. Now, it is possible to obtain the certificates through the electronic Site of the Tax Agency with a NIF (Tax number) and the amount for box number 620 of the 2011 IRPF declaration, or failing that, a bank account number.

(www.aeat.es)

Lost invoices must be included in the 347 model of exercise in which they were received

Invoices that were received in the correspondent exercise but were lost should be included in the Annual Declaration of Operations with Third Parties of the exercise in which they were received. In the same way that invoices received in an exercise after the date of the invoice, it should be included in the 347 model corresponding to the exercise of the month in which its annotation should be carried out in the corresponding Registry Book.

(CV de la DGT June 15th 2012)

Investment from the taxable person of VAT for the supply of property in bankruptcy proceedings

From the 1st of January 2012, when a property sale takes place due to a bankruptcy proceeding, whether it is carried out in common phase or in the liquidation phase, the acquirer will be taxable for VAT, as long as that person is a businessman or professional. In these cases, and from the effects of the declaration of these transactions in models 303 and 390, it will be processed in the following way:

  • Model 303: The acquirer, taxable person by investment, will have to declare the transaction as VAT due or input VAT, and the transferor must include that transaction in the box for transactions that are not subject to or with investment of the taxable person and that are deductible.
  • Model 390: The acquirer, taxable person by investment, will have to declare this transaction as VAT due by investment of the taxable person-, and as input VAT, in the boxes that correspond to the VAT that is deductible in domestic transactions of current goods and services or VAT that is deductible in domestic investment transactions. It should not be included in any of the boxes for Volume of transactions. The transferor should include this transaction –transactions that are not subject to localisation rules or with investment of the taxable person- in box 1 supply of immovable goods or non-habitual financial transactions when the supply of property does not constitute habitual activity.

Payment for social administrators is not an expense that can be deducted in Corporation Tax.

The monthly payment agreed upon with the administrator for his/her management work (special employment or commercial relationship that is different to the pure social administrator) does not constitute deductible expense for the effects of IS. This was recently determined by the Directorate General for Taxes in answer to a related consultation. This Directorate General understands that it is not possible to have double relationships (commercial or special employment), and that the commercial relationship takes up the employment relationship, for this reason said payment should be considered as a liberality which is not tax deductible.Deduction of input VAT amounts for those who have been charged late.

The recipient of a transaction is not obliged to pay the VAT that has been charged to them a year after the date of the accrual of the transaction, therefore they could refuse to pay it. That said, the Law does not stop them from deciding to voluntarily pay the VAT that was charged too late, in this case, it may be deducted.

(RTEAC 21/06/2012)

The de-registration in the indexes of the AEAT entities prevents the registration to dismiss the administrator in the Registry of Companies.

Although the cessation of the administrator is produced before the societies deregistration in the index of entities of the State Agency of the Tax Administration, it is not possible to register in the Registry of Companies if the open pane of the entity in said Registry has been closed. For the registering to be able to happen, one must present a certificate of membership of the Index of Entities.

(RDGRN 20/06/2012)

Registration in the Registry of Companies of the company’s foundation requires the presentation of the ITP and AJD declarations (self-tax assessments)

This was declared by the TSJ (Supreme Tribunal of Justice) of Madrid, when section 10º of the Instruction of the 18th of May 2011, of the Directorate General for Registers and Notaries was declared void. This excludes the presentation of the declaration of exemption to the ITP and AJD as a previous requirement for registration, understanding that said Directorate General is going beyond its interpretive functions. Therefore, although it concerns an exempt operation, a declaration must be presented stating the exemption so that it can become effective in the Public Office or Register, as this is what is established in the Tax Law.

(STSJ de Madrid 06/06/2012)

Online applications for IRPF certificates without electronic certificate

The Tax Agency has created a new implementation that facilitates the task of the application and obtaining of the IRPF certificates through the Online Site. Now, it is possible to obtain the certificates through the electronic Site of the Tax Agency with a NIF (Tax number) and the amount for box number 620 of the 2011 IRPF declaration, or failing that, a bank account number.

(www.aeat.es)

Lost invoices must be included in the 347 model of exercise in which they were received

Invoices that were received in the correspondent exercise but were lost should be included in the Annual Declaration of Operations with Third Parties of the exercise in which they were received. In the same way that invoices received in an exercise after the date of the invoice, it should be included in the 347 model corresponding to the exercise of the month in which its annotation should be carried out in the corresponding Registry Book.

(CV de la DGT June 15th 2012)

Investment from the taxable person of VAT for the supply of property in bankruptcy proceedings

From the 1st of January 2012, when a property sale takes place due to a bankruptcy proceeding, whether it is carried out in common phase or in the liquidation phase, the acquirer will be taxable for VAT, as long as that person is a businessman or professional. In these cases, and from the effects of the declaration of these transactions in models 303 and 390, it will be processed in the following way:

  • Model 303: The acquirer, taxable person by investment, will have to declare the transaction as VAT due or input VAT, and the transferor must include that transaction in the box for transactions that are not subject to or with investment of the taxable person and that are deductible.
  • Model 390: The acquirer, taxable person by investment, will have to declare this transaction as VAT due by investment of the taxable person-, and as input VAT, in the boxes that correspond to the VAT that is deductible in domestic transactions of current goods and services or VAT that is deductible in domestic investment transactions. It should not be included in any of the boxes for Volume of transactions. The transferor should include this transaction –transactions that are not subject to localisation rules or with investment of the taxable person- in box 1 supply of immovable goods or non-habitual financial transactions when the supply of property does not constitute habitual activity.

Payment for social administrators is not an expense that can be deducted in Corporation Tax.

The monthly payment agreed upon with the administrator for his/her management work (special employment or commercial relationship that is different to the pure social administrator) does not constitute deductible expense for the effects of IS. This was recently determined by the Directorate General for Taxes in answer to a related consultation. This Directorate General understands that it is not possible to have double relationships (commercial or special employment), and that the commercial relationship takes up the employment relationship, for this reason said payment should be considered as a liberality which is not tax deductible.