{"id":521,"date":"2014-06-19T07:24:52","date_gmt":"2014-06-19T07:24:52","guid":{"rendered":"http:\/\/ambitassessor.com\/blog\/?p=521"},"modified":"2014-06-19T07:24:52","modified_gmt":"2014-06-19T07:24:52","slug":"simplificacion-de-las-obligaciones-fiscales","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/simplificacion-de-las-obligaciones-fiscales\/","title":{"rendered":"SIMPLIFICACION DE LAS OBLIGACIONES FISCALES."},"content":{"rendered":"<p>El recientemente\u00a0 aprobado Real Decreto 410\/2014 de 7 de junio,\u00a0 abre la puerta a una posible simplificaci\u00f3n de las obligaciones fiscales de informaci\u00f3n posibilitando la exoneraci\u00f3n de la obligaci\u00f3n de presentar la declaraci\u00f3n-resumen anual de IVA a determinados sujetos pasivos, cuya concreci\u00f3n se remite a desarrollo por Orden ministerial. Parece ser que la Administraci\u00f3n se ha percatado de la carga que el cumplimiento de esta obligaci\u00f3n, m\u00e1xime desde que desde este \u00faltimo m\u00e9s de enero se imposibilita su presentaci\u00f3n en soporte papel, supone para ciertos contribuyentes.<\/p>\n<p>Cierto es que la informaci\u00f3n que el modelo 390 de Resumen Anual de IVA no aporta ninguna informaci\u00f3n adicional a la que ya viene contenida en las liquidaciones peri\u00f3dicas del impuesto que presentan determinados contribuyentes\u00a0 (ejemplo claro es el de los arrendadores de locales de negocio), m\u00e1s a\u00fan si tenemos en cuenta otro tipo de declaraciones informativas a las que tambi\u00e9n muchos de esos contribuyentes est\u00e1n obligados como el de presentaci\u00f3n del modelo 347 de operaciones con terceros.<\/p>\n<p>Esperamos que este primer paso en la simplificaci\u00f3n de las obligaciones sea un principio de toma de conciencia de la excesiva complejidad del sistema tributario de este pa\u00eds.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El recientemente\u00a0 aprobado Real Decreto 410\/2014 de 7 de junio,\u00a0 abre la puerta a una posible simplificaci\u00f3n de las obligaciones fiscales de informaci\u00f3n posibilitando la exoneraci\u00f3n de la obligaci\u00f3n de presentar la declaraci\u00f3n-resumen anual de IVA a determinados sujetos pasivos, cuya concreci\u00f3n se remite a desarrollo por Orden ministerial. Parece ser que la Administraci\u00f3n se [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1,2],"tags":[],"class_list":["post-521","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","category-destacado"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SIMPLIFICACION DE LAS OBLIGACIONES FISCALES. - Ambit Assessor<\/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:\/\/mgiambit.com\/blog\/simplificacion-de-las-obligaciones-fiscales\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SIMPLIFICACION DE LAS OBLIGACIONES FISCALES. - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"El recientemente\u00a0 aprobado Real Decreto 410\/2014 de 7 de junio,\u00a0 abre la puerta a una posible simplificaci\u00f3n de las obligaciones fiscales de informaci\u00f3n posibilitando la exoneraci\u00f3n de la obligaci\u00f3n de presentar la declaraci\u00f3n-resumen anual de IVA a determinados sujetos pasivos, cuya concreci\u00f3n se remite a desarrollo por Orden ministerial. 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