Post by account_disabled on Mar 6, 2024 21:38:53 GMT -7
So, why are there taxpayers in modules who resist issuing invoices for their operations? Presumably, some taxpayers are reluctant to issue an invoice due to some type of fear that the Treasury may question their way of proceeding. In any case, it is important to insist that the fee accrued by application of the module regime , or simplified, as it is actually called, is not affected by the issuance of more or fewer invoices .
Is the VAT documented on these invoices deductible? The VAT documented in these invoices is deductible, exactly the same as the rest of the fees borne by entrepreneurs or professionals. There is no difference in this regard. Is there Asia Mobile Number List anything else to consider? Some taxpayers abuse this feature of our tax system and establish partnerships between the natural person who carries out certain activities in modules, transportation, for example, and their clients.
The natural person invoices a VAT to the company, which has under its control, VAT that the company can deduct and that does not coincide with what the natural person is paying to the AEAT, considerably lower, since it is covered by the simplified regime. and billing is taken to the maximum allowed. The savings are evident. If AEAT detects this situation and regularizes it, as is its obligation, things could get quite ugly, since it is more than likely that the sanction issued by article 201.3 of the LGT will be applied for issuing invoices with false or falsified data. , which rises to 75% of the amounts improperly invoiced.
When, based on the evaluation of the evidence provided and without the need for further verification, the claim of the taxpayer is not fully proven , the latter will be rejected without further ado. When the evaluation of the evidence provided does not fully prove the claim of the taxpayer because further verifications are required, said claim will be rejected as it is not the responsibility of the reviewing body to carry out those verifications.
Is the VAT documented on these invoices deductible? The VAT documented in these invoices is deductible, exactly the same as the rest of the fees borne by entrepreneurs or professionals. There is no difference in this regard. Is there Asia Mobile Number List anything else to consider? Some taxpayers abuse this feature of our tax system and establish partnerships between the natural person who carries out certain activities in modules, transportation, for example, and their clients.
The natural person invoices a VAT to the company, which has under its control, VAT that the company can deduct and that does not coincide with what the natural person is paying to the AEAT, considerably lower, since it is covered by the simplified regime. and billing is taken to the maximum allowed. The savings are evident. If AEAT detects this situation and regularizes it, as is its obligation, things could get quite ugly, since it is more than likely that the sanction issued by article 201.3 of the LGT will be applied for issuing invoices with false or falsified data. , which rises to 75% of the amounts improperly invoiced.
When, based on the evaluation of the evidence provided and without the need for further verification, the claim of the taxpayer is not fully proven , the latter will be rejected without further ado. When the evaluation of the evidence provided does not fully prove the claim of the taxpayer because further verifications are required, said claim will be rejected as it is not the responsibility of the reviewing body to carry out those verifications.