{"id":18798,"date":"2021-08-25T12:51:41","date_gmt":"2021-08-25T10:51:41","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/?p=18798"},"modified":"2026-03-13T14:16:49","modified_gmt":"2026-03-13T13:16:49","slug":"iva-europeo-gipuzkoa-sii-2021-nueva-clave-para-identificar-las-operaciones-de-ventanilla-unica","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/iva-europeo-gipuzkoa-sii-2021-nueva-clave-para-identificar-las-operaciones-de-ventanilla-unica\/","title":{"rendered":"IVA EUROPEO &#8211; Gipuzkoa \u2013 SII (2021) \u2013 Nueva clave para identificar las operaciones de ventanilla \u00fanica"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/categoria\/legal\/\" class=\"entry-header__link\">Legal<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tIVA EUROPEO &#8211; Gipuzkoa \u2013 SII (2021) \u2013 Nueva clave para identificar las operaciones de ventanilla \u00fanica\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2021-08-25T12:51:41+02:00\">25 August, 2021<\/time><\/span><span class=\"reading-time\"> minutos de lectura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"IVA EUROPEO &#8211; Gipuzkoa \u2013 SII (2021) \u2013 Nueva clave para identificar las operaciones de ventanilla \u00fanica\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/iva-europeo-gipuzkoa-sii-2021-nueva-clave-para-identificar-las-operaciones-de-ventanilla-unica\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Compartir<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar enlace<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiado<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/es-es\/blog\/author\/ronald-lozano\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg\" class=\"entry-author__image\" alt=\"Sage\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg 350w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Ronald Lozano<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p><strong>\u00bfA qu\u00e9 afecta?<\/strong><\/p>\n\n\n\n<p>A la ampliaci\u00f3n de las claves de trascendencia existentes en el SII.<\/p>\n\n\n\n<p><strong>\u00bfA qui\u00e9n afecta?<\/strong><\/p>\n\n\n\n<p>A los sujetos pasivos del IVA que est\u00e9n presentando el SII y que adem\u00e1s se acojan a uno de los nuevos reg\u00edmenes de ventanilla \u00fanica.<\/p>\n\n\n\n<p><strong>\u00bfC\u00f3mo afecta?<\/strong><\/p>\n\n\n\n<p>Se crea una nueva clave de transcendencia para el Libro Registro de Facturas Emitidas, la 17 que responde a la siguiente literal:<\/p>\n\n\n\n<p><strong>Operaci\u00f3n acogida a alguno de los reg\u00edmenes previstos en el Cap\u00edtulo XI del T\u00edtulo IX (OSS e IOSS)\u00bb<\/strong><\/p>\n\n\n\n<p>Esta clave sirve para identificar operaciones realizadas dentro de los nuevos reg\u00edmenes de <a href=\"https:\/\/www.sage.com\/es-es\/blog\/en-que-consiste-la-nueva-normativa-del-iva-para-el-ecommerce\/\">ventanilla \u00fanica<\/a>.<\/p>\n\n\n\n<p><strong>\u00bfCu\u00e1ndo afecta?<\/strong><\/p>\n\n\n\n<p>En vigor, el 27\/07\/2021.<\/p>\n\n\n\n<p>Esta clave deber\u00e1 utilizarse a partir del d\u00eda 01\/07\/2021<\/p>\n\n\n\n<p>Orden Foral 421\/2021, de 20 de julio, por la que se aprueban los modelos 300, 320, 322 y 330 del impuesto sobre el valor a\u00f1adido y se modifican las especificaciones t\u00e9cnicas del suministro electr\u00f3nico de los registros de facturaci\u00f3n.<\/p>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/07\/26\/c2105048.pdf\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfA qu\u00e9 afecta? A la ampliaci\u00f3n de las claves de trascendencia existentes en el SII. \u00bfA qui\u00e9n afecta? A los sujetos pasivos del IVA que est\u00e9n presentando el SII y que adem\u00e1s se acojan a uno de los nuevos reg\u00edmenes de ventanilla \u00fanica. \u00bfC\u00f3mo afecta? Se crea una nueva clave de transcendencia para el Libro [&hellip;]<\/p>\n","protected":false},"author":248,"featured_media":10159,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[6],"tags":[187,201],"business_type":[10,11,8],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[280],"coauthors":[670],"class_list":["post-18798","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-asesorias-y-despachos-profesionales","tag-normativa-legal","business_type-pequena-empresa","business_type-mediana-empresa","business_type-asesorias-despachos-profesionales"],"sage_meta":{"region":"es-es","author_name":"Ronald Lozano","featured_image":"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Amethyst.png","imagine_tags":{"280":"Asesor\u00edas y despachos"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Espa\u00f1a","distributor_original_site_url":"https:\/\/www.sage.com\/es-es\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/18798","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/users\/248"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/comments?post=18798"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/18798\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media\/10159"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media?parent=18798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=18798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=18798"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=18798"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=18798"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=18798"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=18798"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=18798"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=18798"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=18798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}