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El nuevo sistema de suministro inmediato de información (SII) - Despacho de abogados Gómez-Acebo & Pombo
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El nuevo sistema de suministro inmediato de información (SII)

icon 24 de diciembre, 2015
El Proyecto de Real Decreto para la modernización, mejora e impulso del uso de medios electrónicos en la gestión del impuesto sobre el valor añadido (IVA), actualmente en su última fase de tramitación, recoge el nuevo sistema de gestión del IVA basado en la información en tiempo real de las transacciones comerciales, sistema denominado «de suministro inmediato de información» (SII). A estos efectos, son varios los preceptos modificados de diferentes normas, a saber: el Reglamento del Impuesto sobre el Valor Añadido, el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos y el Reglamento por el que se regulan las obligaciones de facturación.Pues bien, de entre esas modificaciones destacaremos ahora aquellas en las que se recogen los principales aspectos que habrán de tomarse en consideración a efectos de la aplicación de este nuevo sistema, cuya entrada en vigor se producirá el 1 de enero del 2017…

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El nuevo sistema de suministro inmediato de información (SII)

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