El próximo 1 de enero de 2020 entran en vigor los conocidos Quick Fixes del Plan de Acción sobre el IVA que la Comisión ha implantado para el comercio transfronterizo, a través de la Directiva (UE) 2018/1910.
Con estas cuatro llamadas “soluciones rápidas”, la Comisión intenta resolver, temporalmente, algunos de los principales problemas que, a día de hoy, están presentes en el comercio transfronterizo entre Estados miembro, relativos a los “Call-Off Stock” o acuerdos de existencias, ventas en cadena, el número de IVA en las operaciones intracomunitarias y la prueba del transporte.
1.Call-Off Stock o Acuerdos de Existencias:
Actualmente, estas transferencias de bienes que hacen los proveedores de un Estado miembro a España, generalmente a las instalaciones de su cliente, que dispondrá de los mismos en una fase posterior, conforme a sus necesidades, son tratadas como una operación asimilada a una entrega intracomunitaria, exenta de IVA, en el Estado de partida y como una operación asimilada a una adquisición intracomunitaria el Estado miembro de llegada, en nuestro caso España, exenta de IVA, realizada por el proveedor, seguida de una entrega local que estará sujeta y no exenta del Impuesto.
Este escenario obliga a los proveedores de otros Estados miembro a identificarse a los efectos de IVA en España, a través de un registro simplificado y al cumplimiento de determinadas obligaciones formales y estadísticas.
Para evitar ese escenario, diferentes Estados miembro establecieron una serie de requisitos que, si se cumplían, permitían tratar la operación como una entrega intracomunitaria de bienes exenta en el Estado miembro de partida y, como una adquisición intracomunitaria en el país de destino final (siendo el sujeto pasivo el cliente del proveedor), evitando así que el proveedor tuviera que registrarse a los efectos del IVA en dicho Estado.
A partir del 1 de enero de 2020, con la entrada en vigor de la Directiva 2018/1910, estos escenarios se simplifican, siendo su tratamiento uniforme en todos los Estados miembro de la Unión Europea, al permitir que esas transferencias de bienes de un Estado miembro a otro, para su posterior entrega, sean tratadas como una entrega intracomunitaria de bienes exenta en el Estado miembro de partida y, como una adquisición intracomunitaria en el Estado de destino por parte del cliente final, que deberá declararla cuando se produzca la efectiva transferencia del título jurídico del bien, y siempre que el proveedor no tenga un establecimiento permanente en el Estado miembro de destino, que conozca el número de IVA de su cliente y que, el poder de disposición de los bienes se transmita antes de 12 meses desde la llegada del bien a las instalaciones del cliente. Además, se impone la obligación a estos proveedores de llevar un registro contable de esas operaciones.
Con esta medida, la Comisión pretende armonizar el tratamiento a aplicar en toda la UE y establecer medidas de simplificación para todos los Estados miembro que permitan a los empresarios garantizar un suministro a medida de las necesidades de sus clientes, además de aliviarlos de las cargas fiscales que suponían estas operaciones al tener que declararse en los Estados Miembro de destino, aunque sólo fuese a través de un registro simplificado.
2. Ventas en cadena
Desde el próximo 1 de enero de 2020, para las ventas en cadena en las que intervienen tres o más operadores, la Comisión establece una nueva regla mediante la cual, la entrega intracomunitaria de bienes, exenta del Impuesto, recaerá, como regla general, sobre la entrega que realiza el proveedor al operador intermediario de los bienes.
No obstante, existe una excepción a esta regla general y es el caso en que el intermediario en la cadena de suministro esté identificado a efectos IVA en el Estado miembro de expedición de los bienes, en esos supuestos, la entrega intracomunitaria exenta del Impuesto, será la entrega que haga el intermediario a su cliente.
De este modo, se convierte en norma, aplicable de manera uniforme en todos los Estados miembro, el criterio jurisprudencial emanado del TJUE, garantizando así que no exista una doble exención o doble imposición en estas transacciones triangulares.
3. Número de identificación IVA en las transacciones intracomunitarias
Hasta la fecha, las entregas intracomunitarias de bienes están exentas de IVA siempre y cuando se cumplan dos requisitos fundamentales, i) que el proveedor y el cliente final estén establecidos en dos Estados miembro distintos de la UE, y ii) que las mercancías sean transportadas físicamente de un Estado miembro a otro.
Para una mayor seguridad jurídica, se creó, en el seno de la UE, una base de datos de operadores intracomunitarios que se puede consultar para comprobar la validez del número de identificación IVA.
A partir del 1 de enero de 2020, este requisito formal pasará a ser un requisito material, de manera que todo proveedor deberá conocer, con carácter previo al envío de los bienes, el número IVA del cliente y deberá comprobar que dicho número de IVA está incluido en la base de datos, Sistema VIES, para poder aplicar y gozar de la exención del Impuesto en las entregas intracomunitarias que realice. En caso contrario, la entrega será considerada como una entrega local a todos los efectos y se deberá repercutir el Impuesto del país de inicio del transporte.
4. Prueba de transporte
Igualmente, la Comisión pretende que, a partir del 1 de enero de 2020, los medios de prueba empleados para justificar el efectivo transporte de estos bienes a otro Estado miembro de la UE, sean pruebas tasadas, uniformes en toda la UE, dejando así de aplicar la libertad en el medio de prueba que hasta la fecha se emplea.
Con estas nuevas medidas, la Comisión trata de seguir armonizando los criterios en materia de IVA en todos los Estados miembro del la Unión Europea, unificando soluciones a los problemas prácticos mas usuales. Desde Salinas & Partners, con más de 30 años de experiencia en tributación indirecta y en materia de comercio exterior, estamos a su disposición para cualquier duda o comentario que pueda surgir.
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