{"id":868,"date":"2015-04-07T07:23:11","date_gmt":"2015-04-07T07:23:11","guid":{"rendered":"http:\/\/ambitassessor.com\/blog\/?p=868"},"modified":"2015-04-07T07:23:57","modified_gmt":"2015-04-07T07:23:57","slug":"mini-ventanilla-unica-mini-one-stop-shop-moss","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/mini-ventanilla-unica-mini-one-stop-shop-moss\/","title":{"rendered":"Mini Ventanilla \u00danica (Mini One-Stop Shop – MOSS)"},"content":{"rendered":"

\"maintenace-4\"<\/p>\n

Nuevo r\u00e9gimen de localizaci\u00f3n de IVA de los servicios electr\u00f3nicos. <\/b><\/p>\n

Siguiendo con nuestros post de modificaciones en el IVA (vea tambi\u00e9n \u201cLos nuevos supuestos de inversi\u00f3n del sujeto pasivo<\/a>\u201d) en esta ocasi\u00f3n hablaremos de los \u00a0servicios de\u00a0 telecomunicaciones, de radiodifusi\u00f3n-televisi\u00f3n y electr\u00f3nicos prestados a particulares consumidores finales<\/b> establecidos en la Uni\u00f3n Europea, que desde el 1 de enero de 2015, se localizar\u00e1n en el Estado miembro de establecimiento de dicho particular.<\/p>\n

Este cambio de tributaci\u00f3n viene acompa\u00f1ado de un nuevo r\u00e9gimen al que podr\u00e1n acogerse \u201cvoluntariamente\u201d las empresas prestadoras de estos servicios. Estamos hablando de la denominada \u201cMini Ventanilla \u00danica\u201d o \u201cMini One-Stop Shop\u201d\u00a0(MOSS),<\/strong>\u00a0<\/b>cuya finalidad es minorar los \u201ccostes indirectos\u201d que pudieran conllevar para los operadores\u00a0el hecho de tener que establecerse e ingresar el IVA en aquellos pa\u00edses en los que prestase estos servicios.<\/p>\n

Es decir, la MOSS permitir\u00e1 que los empresarios o profesionales no tengan que identificarse y darse de alta en cada Estado de consumo, sino que podr\u00e1n presentar sus declaraciones de IVA desde el Portal Web de su Estado de Identificaci\u00f3n, registr\u00e1ndose expresamente en este r\u00e9gimen.<\/p>\n

Atenci\u00f3n a los casos en que la MOSS no resulta aplicable:<\/p>\n

    \n
  1. Cuando se prestan exclusivamente a empresarios o profesionales.<\/li>\n
  2. Cuando los destinatarios sean los particulares establecidos en el mismo Estado miembro donde est\u00e1 establecido el empresario o profesional que los preste.<\/li>\n<\/ol>\n

    Conviene recordar en este punto algunos ejemplos de servicios prestados por v\u00eda electr\u00f3nica:<\/p>\n

    \u00b7\u00a0\u00a0 \u00a0Alojamiento de sitios Web y de p\u00e1ginas Web.<\/p>\n

    \u00b7\u00a0\u00a0 \u00a0Mantenimiento a distancia de programas y de equipos.<\/p>\n

    \u00b7\u00a0\u00a0 \u00a0Acceso o descarga de programas y su actualizaci\u00f3n.<\/p>\n

    \u00b7\u00a0\u00a0 \u00a0Suministro de im\u00e1genes, texto y la puesta a disposici\u00f3n de bases de datos.<\/p>\n

    \u00b7\u00a0\u00a0 \u00a0El acceso o descarga de m\u00fasica, pel\u00edculas, juegos, revistas y peri\u00f3dicos en l\u00ednea, contenido digitalizado de libros…<\/p>\n

    \u00b7\u00a0\u00a0 \u00a0Ense\u00f1anza a distancia automatizada que dependa de Internet para funcionar y que no necesite, o apenas necesite, de intervenci\u00f3n humana.
    \nSi usted es un empresario o profesional que presta o va a prestar servicios de\u00a0 telecomunicaciones, de radiodifusi\u00f3n-televisi\u00f3n y electr\u00f3nicos en la Uni\u00f3n Europea y precisa de nuestra ayuda para el registro en el sistema MOSS o tiene cualquier duda al respecto, por favor, p\u00f3ngase en contacto con nosotros a trav\u00e9s de nuestro correo electr\u00f3nico\u00a0    ambit@ambitassessor.com<\/a>\u00a0o bien en nuestras oficinas.<\/p>\n

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

    Nuevo r\u00e9gimen de localizaci\u00f3n de IVA de los servicios electr\u00f3nicos. Siguiendo con nuestros post de modificaciones en el IVA (vea tambi\u00e9n \u201cLos nuevos supuestos de inversi\u00f3n del sujeto pasivo\u201d) en esta ocasi\u00f3n hablaremos de los \u00a0servicios de\u00a0 telecomunicaciones, de radiodifusi\u00f3n-televisi\u00f3n y electr\u00f3nicos prestados a particulares consumidores finales establecidos en la Uni\u00f3n Europea, que desde el […]<\/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-868","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","category-destacado"],"yoast_head":"\nMini Ventanilla \u00danica (Mini One-Stop Shop - MOSS) - 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\/mini-ventanilla-unica-mini-one-stop-shop-moss\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mini Ventanilla \u00danica (Mini One-Stop Shop - MOSS) - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"Nuevo r\u00e9gimen de localizaci\u00f3n de IVA de los servicios electr\u00f3nicos. Siguiendo con nuestros post de modificaciones en el IVA (vea tambi\u00e9n \u201cLos nuevos supuestos de inversi\u00f3n del sujeto pasivo\u201d) en esta ocasi\u00f3n hablaremos de los \u00a0servicios de\u00a0 telecomunicaciones, de radiodifusi\u00f3n-televisi\u00f3n y electr\u00f3nicos prestados a particulares consumidores finales establecidos en la Uni\u00f3n Europea, que desde el […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mgiambit.com\/blog\/mini-ventanilla-unica-mini-one-stop-shop-moss\/\" \/>\n<meta property=\"og:site_name\" content=\"Ambit Assessor\" \/>\n<meta property=\"article:published_time\" content=\"2015-04-07T07:23:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-04-07T07:23:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mgiambit.com\/blog\/wp-content\/uploads\/maintenace-4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"426\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"MGI \u00c0mbit\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AmbitAssessor\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"MGI \u00c0mbit\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/mini-ventanilla-unica-mini-one-stop-shop-moss\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/mini-ventanilla-unica-mini-one-stop-shop-moss\\\/\"},\"author\":{\"name\":\"MGI \u00c0mbit\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/#\\\/schema\\\/person\\\/232cec148f25c3f68d227a2f0a356645\"},\"headline\":\"Mini Ventanilla \u00danica (Mini One-Stop Shop – MOSS)\",\"datePublished\":\"2015-04-07T07:23:11+00:00\",\"dateModified\":\"2015-04-07T07:23:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/mini-ventanilla-unica-mini-one-stop-shop-moss\\\/\"},\"wordCount\":421,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/mini-ventanilla-unica-mini-one-stop-shop-moss\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/ambitassessor.com\\\/blog\\\/wp-content\\\/uploads\\\/maintenace-4.jpg\",\"articleSection\":[\"\u00c0mbit Assessor\",\"Destacado\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mgiambit.com\\\/blog\\\/mini-ventanilla-unica-mini-one-stop-shop-moss\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/mini-ventanilla-unica-mini-one-stop-shop-moss\\\/\",\"url\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/mini-ventanilla-unica-mini-one-stop-shop-moss\\\/\",\"name\":\"Mini Ventanilla \u00danica (Mini One-Stop Shop - 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