{"id":8365,"date":"2014-12-11T00:00:00","date_gmt":"2014-12-11T00:00:00","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/legal%20news\/modelo-391-2014\/"},"modified":"2026-03-13T14:31:40","modified_gmt":"2026-03-13T13:31:40","slug":"modelo-391-2014","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/modelo-391-2014\/","title":{"rendered":"Modelo 391 (2014)"},"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\tModelo 391 (2014)\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=\"2014-12-11T00:00:00+01:00\">11 diciembre, 2014<\/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=\"Modelo 391 (2014)\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/modelo-391-2014\/\"\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\">\n\t\t\t<div class=\"co-authors\">\n\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<\/div>\n\t\t<\/div>\n\n\n\n<div class=\"ExternalClass0BDF2396271B479CB69FAAD7BC73F787\">\n<div class=\"ExternalClass0BDF2396271B479CB69FAAD7BC73F787\">\n<p class=\"ExternalClass0BDF2396271B479CB69FAAD7BC73F787\"><strong>\u00bfA qu\u00e9 afecta?<\/strong><\/p>\n<p class=\"ExternalClass0BDF2396271B479CB69FAAD7BC73F787\">A la actualizaci\u00f3n del modelo 391 (Autoliquidaci\u00f3n final para el r\u00e9gimen simplificado) correspondiente al a\u00f1o 2014.<\/p>\n<p class=\"ExternalClass0BDF2396271B479CB69FAAD7BC73F787\"><strong>\u00bfA qui\u00e9n afecta?<\/strong><\/p>\n<p class=\"ExternalClass0BDF2396271B479CB69FAAD7BC73F787\">A los sujetos pasivos que tributen exclusivamente en r\u00e9gimen simplificado, y en su caso, en el r\u00e9gimen general del IVA por la actividad de arrendamiento de bienes inmuebles.<\/p>\n<p class=\"ExternalClass0BDF2396271B479CB69FAAD7BC73F787\"><strong>\u00bfC\u00f3mo afecta?<\/strong><\/p>\n<div class=\"ExternalClass396E6C2639034D42AD32CCA1F9E38289\">\n<ul style=\"color: #000000\">\n<li>\n<div style=\"text-align: justify;margin: 0cm 0cm 8pt\">Se procede a hacer una renumeraci\u00f3n de las casillas para todo el impreso.<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;margin: 0cm 0cm 8pt\">Se introducen las marcas de:<\/div>\n<ul>\n<li>\n<div style=\"text-align: justify;margin: 0cm 0cm 8pt\">Sujeto pasivo acogido al RECC<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;margin: 0cm 0cm 8pt\">Destinatario de operaciones de RECC<\/div>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<div style=\"text-align: justify;margin: 0cm 0cm 8pt\">En las actividades de r\u00e9gimen general &#8211; Arrendamiento de bienes inmuebles, se a\u00f1ade una casilla \u00abIVA devengado por ISP\u00bb en el que se declarar\u00e1 el importe de las cuotas devengadas en entregas de bienes inmuebles exentas en las que el sujeto pasivo haya renunciado a la exenci\u00f3n.<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;margin: 0cm 0cm 8pt\">Se introducen para los sujetos pasivos que est\u00e9n acogidos al RECC o sean destinatario de operaciones tanto por operaciones de:<\/div>\n<ul>\n<li>\n<div style=\"text-align: justify;margin: 0cm 0cm 8pt\">Entregas<\/div>\n<\/li>\n<li>\n<div style=\"text-align: justify;margin: 0cm 0cm 8pt\">Adquisiciones<\/div>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<div style=\"text-align: justify;margin: 0cm 0cm 8pt\">Se adapta la CCC al IBAN<\/div>\n<\/li>\n<\/ul>\n<div style=\"color: #000000;text-align: justify;margin: 0cm 0cm 8pt\"><\/div>\n<div style=\"color: #000000;text-align: justify;margin: 0cm 0cm 8pt\"><strong>\u00bfCu\u00e1ndo afecta?<\/strong><\/div>\n<p style=\"color: #000000;text-align: justify;margin: 0cm 0cm 8pt\">En vigor 12\/12\/14 con aplicaci\u00f3n a partir de 01\/01\/2015.<\/p>\n<div style=\"margin: 0cm 0cm 8pt\"><a href=\"http:\/\/www.bizkaia.net\/lehendakaritza\/Bao_bob\/2014\/12\/20141211a237.pdf#page=27\">http:\/\/www.bizkaia.net\/lehendakaritza\/Bao_bob\/2014\/12\/20141211a237.pdf#page=27<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscr\u00edbete a la newsletter de Sage Advice<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Recibe nuestros consejos m\u00e1s recientes directamente en la bandeja de entrada de tu correo electr\u00f3nico.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-263a5c00-99e4-4e71-8421-469deda8e674\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Suscr\u00edbete<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1171960556-1440x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1171960556-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>En esta novedad legal, podr\u00e1s conocer al detalle todo lo que acontece sobre la reciente actualizaci\u00f3n del modelo 391.<\/p>\n","protected":false},"author":248,"featured_media":10160,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[6],"tags":[201],"business_type":[],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[],"coauthors":[670],"class_list":["post-8365","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-normativa-legal"],"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_Azul.png","imagine_tags":[]},"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\/8365","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=8365"}],"version-history":[{"count":1,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/8365\/revisions"}],"predecessor-version":[{"id":36495,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/8365\/revisions\/36495"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media\/10160"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media?parent=8365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=8365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=8365"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=8365"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=8365"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=8365"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=8365"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=8365"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=8365"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=8365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}