{"id":2122,"date":"2020-09-15T11:59:24","date_gmt":"2020-09-15T09:59:24","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=2122"},"modified":"2020-09-15T11:59:24","modified_gmt":"2020-09-15T09:59:24","slug":"the-aeat-updates-its-calculator-of-terms-of-modification-of-the-taxable-base-of-vat","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/en\/the-aeat-updates-its-calculator-of-terms-of-modification-of-the-taxable-base-of-vat\/","title":{"rendered":"The AEAT updates its calculator of terms of modification of the taxable base of VAT"},"content":{"rendered":"

La AEAT ha actualizado la calculadora de plazos de modificaci\u00f3n de bases imponibles y otras rectificaciones. En el c\u00e1lculo realizado se ha tenido en cuenta la suspensi\u00f3n de los plazos de los procedimientos tributarios, desde el 14 de marzo, fecha de la entrada en vigor del Real Decreto 463\/2020, por el que se declara el estado de alarma para la gesti\u00f3n de la situaci\u00f3n de crisis sanitaria ocasionada por la COVID-19, hasta el 30 de mayo de 2020 (1 de junio si el plazo vence el 30 de mayo), as\u00ed como la suspensi\u00f3n de los plazos procesales desde el 14 de marzo hasta el 3 de junio de 2020 (disposici\u00f3n derogatoria \u00fanica.1 del Real Decreto 537\/2020, de 22 de mayo) en el caso de los concursos.<\/p>\n

De esta forma se facilita la contestaci\u00f3n sobre las dudas suscitadas en cuanto al c\u00f3mputo del plazo para recuperar el IVA de los cr\u00e9ditos impagados, tanto en los casos de concurso del cliente (art. 80. Tres LIVA) como de mero impago (art. 80.Cuatro LIVA).<\/p>\n

La calculadora de plazos indica la fecha l\u00edmite para emitir la factura rectificativa o para modificar el IVA soportado deducido cuando se produzcan las circunstancias previstas en el art\u00edculo 80 LIVA (entre otras el impago) o errores a la hora de repercutir o deducir el IVA. Tambi\u00e9n facilita el periodo y ejercicio del modelo 303 donde realizar el correspondiente ajuste.<\/p>\n

Este nuevo servicio est\u00e1 disponible en el apartado Herramientas de IVA, Calculadora plazos modificaci\u00f3n BI y otras rectificaciones<\/u><\/em>, dentro del banner Herramientas de asistencia virtual.<\/u><\/em><\/p>\n

Calculadora Agencia Tributaria<\/a><\/strong><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

The AEAT updates its calculator of periods of modification of the taxable base of VAT and other rectifications.<\/p>\n","protected":false},"author":2,"featured_media":1709,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-2122","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nThe AEAT updates its calculator of terms of modification of the taxable base of VAT - Marroquin Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/marroquinabogados.com\/en\/the-aeat-updates-its-calculator-of-terms-of-modification-of-the-taxable-base-of-vat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The AEAT updates its calculator of terms of modification of the taxable base of VAT - 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