Ya es oficial: se establece con carácter indefinido el plazo de presentación del modelo 347 en el mes de febrero

modelo 347

La Orden HAC/1148/2018, de 18 de octubre, así lo establece y, además, introduce modificaciones en los modelos 303, 322 y 390

En el BOE de 31 de octubre se ha publicado la Orden HAC/1148/2018, de 18 de octubre, por la que se modifican la Orden EHA/3434/2007, de 23 de noviembre, por la que se aprueban los modelos 322 de autoliquidación mensual, modelo individual, y 353 de autoliquidación mensual, modelo agregado, y el modelo 039 de comunicación de datos, correspondientes al régimen especial del grupo de entidades en el Impuesto sobre el Valor Añadido; la Orden EHA/3012/2008, de 20 de octubre, por la que se aprueba el modelo 347 de declaración anual de operaciones con terceras personas, así como los diseños físicos y lógicos y el lugar, forma y plazo de presentación; la Orden EHA/3786/2008, de 29 de diciembre, por la que se aprueban el modelo 303 Impuesto sobre el Valor Añadido, autoliquidación, la Orden EHA/3111/2009, de 5 de noviembre, por la que se aprueba el modelo 390 de declaración-resumen anual del Impuesto sobre el Valor Añadido, y se modifica el anexo I de la Orden EHA/1274/2007, de 26 de abril, por la que se aprueban los modelos 036 de declaración censal de alta, modificación y baja en el censo de empresarios, profesionales y retenedores y 037 declaración censal simplificada de alta, modificación y baja en el censo de empresarios, profesionales y retenedores, y la Orden HAP/2194/2013, de 22 de noviembre.

En primer lugar, se introducen las siguientes modificaciones en los modelos 303 y 322:

Con el fin de clarificar los sujetos pasivos que deben informar de su volumen de operaciones en la declaración-liquidación correspondiente al último periodo de liquidación, la casilla «¿Existe volumen anual de operaciones (art. 121 LIVA)?», se sustituye por otras dos, la primera a cumplimentar por los exonerados de la obligación de presentar la declaración-resumen anual y la segunda por los que, estando exonerados, deban consignar su volumen de operaciones. Esta modificación afecta a los modelos 303 y 322.

En relación con el volumen de operaciones, se modifican las casillas 79 de los modelos, para incluir en las mismas, de manera expresa, el importe de las entregas no habituales de oro de inversión.

Con respecto al modelo 390 se introducen las siguientes modificaciones:

  • Se establece que la realización de actividades por las que no exista obligación de presentar autoliquidaciones periódicas no afectará a la exoneración de presentar el modelo.
  • En el apartado de datos identificativos se elimina la casilla «¿La autoliquidación del último periodo corresponde al régimen especial del grupo de entidades?».
  • En el desglose del IVA deducible, se eliminan los tipos no vigentes y se crea una casilla en la que se incluirán, en su caso, las cuotas deducibles en virtud de resolución administrativa o sentencia firmes con tipos no vigentes.
  • En el apartado de resultados de las liquidaciones se crea una casilla para consignar las cuotas pendientes de compensación al término del ejercicio.
  • En el desglose del volumen de operaciones se incluyen expresamente las entregas no habituales de oro de inversión en la casilla 106.

Por lo que respecta al modelo 347 se modifica el plazo de presentación regulado en el artículo 10 de de la Orden EHA/3012/2008, de 20 de octubre, para establecer con carácter indefinido el plazo de presentación del modelo 347 en el mes de febrero.

Por último, se modifica la Orden HAP/2194/2013, de 22 de noviembre, por la que se regulan los procedimientos y las condiciones generales para la presentación de determinadas autoliquidaciones, declaraciones informativas, declaraciones censales, comunicaciones y solicitudes de devolución, de naturaleza tributaria, para adaptar la misma al nuevo sistema de gestión de declaraciones informativas previsto para 2018 (Transmisión Grandes Volúmenes Información con validación online).

El nuevo sistema posibilita la validación en línea de declaraciones de gran volumen de información, unificando el tratamiento de las declaraciones informativas. De este modo, cuando de la validación online de la información a presentar existan registros erróneos y otros correctos, el sistema posibilita la presentación de los segundos, debiendo el obligado proceder a la subsanación de los registros erróneos, presentando posteriormente una declaración complementaria adicional.

Por último, señalar que esta orden que estamos reseñando entrará en vigor el día 1 de noviembre de 2018 y será aplicable por primera vez para la presentación de las autoliquidaciones del Impuesto sobre el Valor Añadido, modelos 303 y 322, correspondientes al último periodo de liquidación de 2018 y de las declaraciones informativas, modelos 390 y 347, correspondientes a 2018. 

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