{"id":36367,"date":"2017-02-21T13:01:41","date_gmt":"2017-02-21T12:01:41","guid":{"rendered":"https:\/\/www.emagister.com\/blog\/?p=36367"},"modified":"2021-06-14T10:03:07","modified_gmt":"2021-06-14T08:03:07","slug":"iva-la-entrega-bienes-inversion-tratamiento-contable","status":"publish","type":"post","link":"https:\/\/www.emagister.com\/blog\/iva-la-entrega-bienes-inversion-tratamiento-contable\/","title":{"rendered":"El IVA en la entrega de bienes de inversi\u00f3n. Tratamiento Contable"},"content":{"rendered":"<p style=\"text-align: justify;\">Como ya sabemos, a fin de evitar posibles distorsiones o fraudes en el impuesto , la ley del IVA establece que debemos de <strong>regularizar el IVA<\/strong> que deducimos en el periodo de adquisici\u00f3n durante los cuatro o nueve (si se trata de terrenos o construcciones) a\u00f1os naturales siguientes a aquel en los que el sujeto pasivo haya adquirido los bienes de inversi\u00f3n.<!--more--><\/p>\n<div class=\"anuncios-maquetados\" style=\"text-align: justify;\"><\/div>\n<p style=\"text-align: justify;\">Puede ocurrir que durante este tiempo nuestra sociedad decida vender los bienes de inversi\u00f3n sin que, l\u00f3gicamente, nos haya dado lugar a regularizar el IVA deducido en todo el periodo establecido. <strong>La forma de actuar en este caso ser\u00e1 la de efectuar una regularizaci\u00f3n \u00fanica por el periodo de regularizaci\u00f3n pendiente atendiendo a las siguientes reglas<\/strong>:<\/p>\n<ol style=\"text-align: justify;\">\n<li><strong>Si la entrega estuviera sujeta y no exenta al impuesto<\/strong>, se considera que el bien se emple\u00f3 exclusivamente en actividades que dieron lugar a la deducci\u00f3n, en el a\u00f1o de la entrega y los posteriores hasta la finalizaci\u00f3n del periodo de regularizaci\u00f3n.<\/li>\n<li><strong>Si la entrega estuviera no sujeta o exenta<\/strong>, es decir, sin derecho a deducci\u00f3n, se considerar\u00e1 que se emple\u00f3 exclusivamente en la realizaci\u00f3n de operaciones que no originan el derecho a la deducci\u00f3n, en el a\u00f1o en que se realiz\u00f3 la entrega y en los restantes hasta la terminaci\u00f3n del periodo de regularizaci\u00f3n.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Podemos hacer la siguiente interpretaci\u00f3n suponiendo un bien de inversi\u00f3n que no se trate de terreno o construcci\u00f3n.<\/p>\n<ul style=\"text-align: justify;\">\n<li>El n\u00famero de a\u00f1os de regularizaci\u00f3n son 5, el del momento de la compra m\u00e1s los cuatro siguientes.<\/li>\n<li>Si la entrega estuviera sujeta y no exenta se entiende que la deducci\u00f3n durante el a\u00f1o de la transmisi\u00f3n y los siguientes el del 100%.<\/li>\n<li>Si la entrega estuviera no sujeta o exenta se entiende que la deducci\u00f3n durante ese a\u00f1o y los siguientes el del 0%.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Con estos datos, podemos establecer la siguiente expresi\u00f3n para determinar la regularizaci\u00f3n en el a\u00f1o de la venta.<\/p>\n<p style=\"text-align: justify;\">Regularizaci\u00f3n = [(PV \u2013 PD)\/5] x n<\/p>\n<ul style=\"text-align: justify;\">\n<li>PV es la prorrata en el momento de la venta.<a href=\"https:\/\/www.emagister.com\/ineaf-instituto-europeo-asesoria-fiscal-cursos-100809-centrodetalles.htm\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-24583 size-full\" src=\"https:\/\/www.emagister.com\/blog\/wp-content\/uploads\/2016\/05\/ineaf_logo.png\" alt=\"ineaf_logo\" width=\"248\" height=\"74\" srcset=\"https:\/\/www.emagister.com\/blog\/wp-content\/uploads\/2016\/05\/ineaf_logo.png 248w, https:\/\/www.emagister.com\/blog\/wp-content\/uploads\/2016\/05\/ineaf_logo-245x74.png 245w, https:\/\/www.emagister.com\/blog\/wp-content\/uploads\/2016\/05\/ineaf_logo-80x24.png 80w\" sizes=\"auto, (max-width: 248px) 100vw, 248px\" \/><\/a><\/li>\n<li>PD es la prorrata definitiva en el a\u00f1o de adquisici\u00f3n.<\/li>\n<li>n = n\u00famero de a\u00f1os pendientes de regularizar.<\/li>\n<li>Si se tratara de un terreno o construcci\u00f3n, el denominador ser\u00eda un 10.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Esta expresi\u00f3n puede tener el siguiente resultado:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Si es positivo dar\u00e1 lugar a una deducci\u00f3n complementaria (Es destacable que la cantidad deducible no podr\u00e1 ser superior a la cuota de IVA devengado en la operaci\u00f3n de reventa.)<\/li>\n<li>Si es negativo dar\u00e1 lugar a un ingreso complementario.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n<h4 style=\"text-align: justify;\">Fuente:&nbsp;<span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;INEAF - Instituto Europeo de Asesoru00eda Fiscal&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:14720,&quot;10&quot;:2,&quot;11&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:0},&quot;15&quot;:&quot;Calibri&quot;,&quot;16&quot;:11}\">INEAF &#8211; Instituto Europeo de Asesor\u00eda Fiscal<\/span><\/h4>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Como ya sabemos, a fin de evitar posibles distorsiones o fraudes en el impuesto , la ley del IVA establece &#8230; <a title=\"El IVA en la entrega de bienes de inversi\u00f3n. Tratamiento Contable\" class=\"read-more\" href=\"https:\/\/www.emagister.com\/blog\/iva-la-entrega-bienes-inversion-tratamiento-contable\/\" aria-label=\"M\u00e1s en El IVA en la entrega de bienes de inversi\u00f3n. Tratamiento Contable\">Leer m\u00e1s<\/a><\/p>\n","protected":false},"author":160,"featured_media":36377,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[785],"tags":[547,1335,2832,3265,3390,3983,3987,4408,4859,4860,7625,10141],"class_list":["post-36367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nuestros-clientes","tag-contabilidad-2","tag-finanzas","tag-noticias-de-centros-de-formacion","tag-centros-de-formacion","tag-inversiones","tag-3983","tag-impuestos","tag-gestion-contable","tag-ineaf","tag-instituto-europeo-de-asesoria-fiscal","tag-iva","tag-noticiaselpais","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-25"],"acf":{"noticiasElPais":{"custom_snippet_image":false,"custom_snippet_title":"","custom_snippet_description":""},"noticiasLaVanguardia":{"custom_snippet_image":false,"custom_snippet_title":"","custom_snippet_description":""},"hreflang":[{"url":""}],"estilo_titulo":"","fecha":"no"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v18.1 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>El IVA en la entrega de bienes de inversi\u00f3n. Tratamiento Contable - Blog Emagister<\/title>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.emagister.com\/blog\/iva-la-entrega-bienes-inversion-tratamiento-contable\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El IVA en la entrega de bienes de inversi\u00f3n. Tratamiento Contable\" \/>\n<meta property=\"og:description\" content=\"Como ya sabemos, a fin de evitar posibles distorsiones o fraudes en el impuesto , la ley del IVA establece ... 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