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El Nuevo Régimen Especial Del Criterio De Caja En El Iva

Author

Listed:
  • Juan Calvo Vérgez

    (Universidad de Extremadura)

Abstract

El presente trabajo pretende analizar los principales rasgos configuradores del nuevo régimen especial del criterio de caja aplicable en el IVA, introducido por la Ley de Apoyo a los Emprendedores y su Internacionalización. Son objeto de análisis las principales ventajas pero también los posibles inconvenientes que podrían llegar a derivarse de la aplicación del nuevo régimen, al amparo del cual, y con efectos desde el 1 de enero de 2014, aquellos autónomos y pymes que ingresen menos de dos millones de euros y que decidan acogerse al mismo no tendrán que pagar el Impuesto hasta que no cobren efectivamente la factura.

Suggested Citation

  • Juan Calvo Vérgez, 2014. "El Nuevo Régimen Especial Del Criterio De Caja En El Iva," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 150(1), pages 49-81, March.
    • Handle: RePEc:hpe:crotri:y:2014:v:150:i:1:p:49-81
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    More about this item

    Keywords

    Impuesto sobre el Valor Añadido; régimen especial; criterio de caja; pago; factura; deducción; doble contabilidad.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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