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Foro del club Fenix R/C :: Ver Tema - FRANQUICIA DE IVA EN IMPORTACIONES
Foro del club Fenix R/C
http://clubfenix.es/

FRANQUICIA DE IVA EN IMPORTACIONES
http://clubfenix.es/viewtopic.php?f=34&t=2523
Página 1 de 1

Autor:  mustang [ Vie Mar 23, 2012 2:39 pm ]
Asunto:  FRANQUICIA DE IVA EN IMPORTACIONES

AVISO IMPORTANTE SOBRE FRANQUICIA DE IVA EN IMPORTACIONES Correos informa que la Ley del IVA 37/1992 ha sido modificada, entre otras cosas, en lo relativo a la franquicia de pago de IVA de las importaciones de bienes de “bajo valor” con destino a España. El artículo 34 de dicha ley concedía una franquicia a las importaciones de los envíos cuyo valor era inferior a 150 € por la cual no estaban sujetos al pago del impuesto. Esta franquicia ha sido reducida a 22 € como se indica en la Ley 2/2010 publicada en el BOE el 2 de marzo y con vigencia a partir de dicha fecha. Como consecuencia de esta modificación legal, la importación de envíos procedentes de países no pertenecientes a la Unión Europea (así como de Ceuta, Melilla y Canarias) será objeto de DUA y pagará IVA en los siguientes casos: 1. Envíos en los que el remitente o el destinatario sea una empresa siempre que el valor de la mercancía supere los 22 €. 2. Envíos en los que el remitente y el destinatario sean un particular, siempre que suponga una transacción comercial o el valor del envío sea superior a 45 €. Independientemente de esta información, la Aduana española, tiene la potestad de retener e inspeccionar de oficio los envíos cuando así lo considere necesario. Por otro lado, determinados productos (alcoholes, tabaco, perfumes, etc) tienen límites específicos. Resumen de aplicación de aranceles e IVA para Importaciones de bajo valor: Para mas información contacte con el Servicio de Atención al Cliente de Correos 902 197 197 Importaciones de Bajo Valor Aplicación Entre 0 y hasta 22 EUR el envío está exento de aranceles e IVA Entre 22 y hasta 150 EUR el envío debe pagar IVA, no aranceles Remitente o Destinatario es una Empresa Mas de 150 EUR el envío debe pagar aranceles e IVA Entre 0 y hasta 45 EUR el envío está exento de aranceles e IVA Entre 45 y hasta 150 EUR el envío debe pagar IVA, no aranceles Remitente y Destinatario es un Particular Mas de 150 EUR el envío debe pagar aranceles e IVA

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