{"id":8492,"date":"2016-05-19T00:00:00","date_gmt":"2016-05-19T00:00:00","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/legal%20news\/iva-diferido-a-la-aduana-anulacion-del-requisito-de-tributar-en-la-administracion-del-estado\/"},"modified":"2026-03-13T14:26:40","modified_gmt":"2026-03-13T13:26:40","slug":"iva-diferido-a-la-aduana-anulacion-del-requisito-de-tributar-en-la-administracion-del-estado","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/iva-diferido-a-la-aduana-anulacion-del-requisito-de-tributar-en-la-administracion-del-estado\/","title":{"rendered":"IVA diferido a la aduana  &#8211;  Anulaci\u00f3n del requisito de tributar en la Administraci\u00f3n del Estado."},"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 diferido a la aduana  &#8211;  Anulaci\u00f3n del requisito de tributar en la Administraci\u00f3n del Estado.\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=\"2016-05-19T00:00:00+02:00\">19 mayo, 2016<\/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 diferido a la aduana  &#8211;  Anulaci\u00f3n del requisito de tributar en la Administraci\u00f3n del Estado.\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/iva-diferido-a-la-aduana-anulacion-del-requisito-de-tributar-en-la-administracion-del-estado\/\"\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>\u200b\u00bfA&nbsp;qu\u00e9 afecta?<\/strong><\/p>\n\n\n\n<p>Al&nbsp;momento temporal de liquidar el IVA de aduana.<\/p>\n\n\n\n<p><strong>\u00bfA&nbsp;qui\u00e9n afecta?<\/strong><\/p>\n\n\n\n<p>A&nbsp;aquellos sujetos pasivos que liquiden de forma mensual y opten por liquidar el&nbsp;IVA de aduana de forma diferida en la propia autoliquidaci\u00f3n del impuesto, y que&nbsp;tributen en territorios forales.<\/p>\n\n\n\n<p><strong>\u00bfC\u00f3mo&nbsp;afecta?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El\u00a0Tribunal Supremo anula de la normativa el art\u00edculo primero, apartado diecinueve\u00a0del Real Decreto 1073\/2014, de 19 de diciembre, en lo referente al inciso que\u00a0contiene el siguiente texto: \u00ab&#8230; y siempre que tribute en la Administraci\u00f3n del\u00a0Estado\u00bb.<\/li>\n\n\n\n<li>Ello\u00a0supone que los sujetos pasivos que tributen exclusivamente en territorios\u00a0forales puedan optar por diferir la liquidaci\u00f3n del IVA a la aduana a trav\u00e9s de\u00a0sus autoliquidaciones correspondientes, asimil\u00e1ndolo a la gesti\u00f3n que ya se\u00a0realiza en Territorio Com\u00fan.<\/li>\n\n\n\n<li>Modificaci\u00f3n\u00a0de las autoliquidaciones forales as\u00ed como los res\u00famenes anuales de IVA para\u00a0recoger dichos importes.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00bfCu\u00e1ndo&nbsp;afecta?<\/strong><\/p>\n\n\n\n<p>Desde&nbsp;09\/02\/2016<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>M\u00e1s informaci\u00f3n: <a href=\"http:\/\/www.boe.es\/boe\/dias\/2016\/05\/19\/pdfs\/BOE-A-2016-4778.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.boe.es\/boe\/dias\/2016\/05\/19\/pdfs\/BOE-A-2016-4778.pdf<\/a><\/p>\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>\u200b\u00bfA&nbsp;qu\u00e9 afecta? Al&nbsp;momento temporal de liquidar el IVA de aduana. \u00bfA&nbsp;qui\u00e9n afecta? A&nbsp;aquellos sujetos pasivos que liquiden de forma mensual y opten por liquidar el&nbsp;IVA de aduana de forma diferida en la propia autoliquidaci\u00f3n del impuesto, y que&nbsp;tributen en territorios forales. \u00bfC\u00f3mo&nbsp;afecta? \u00bfCu\u00e1ndo&nbsp;afecta? Desde&nbsp;09\/02\/2016 &nbsp; M\u00e1s informaci\u00f3n: http:\/\/www.boe.es\/boe\/dias\/2016\/05\/19\/pdfs\/BOE-A-2016-4778.pdf<\/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":[10,11,8],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[],"coauthors":[670],"class_list":["post-8492","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","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_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\/8492","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=8492"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/8492\/revisions"}],"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=8492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=8492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=8492"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=8492"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=8492"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=8492"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=8492"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=8492"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=8492"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=8492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}