La Hacienda de Bizkaia implantará en 2018 la gestión del IVA basada en el suministro inmediato de información. DFB. 12/05/17
La Hacienda de Bizkaia implantará a partir del uno de enero de 2018 un sistema de gestión del IVA basado en el Suministro Inmediato de Información (SII), de modo que cada contribuyente aportará a Hacienda telemáticamente y en tiempo real los registros de facturación que integran los Libros registro de IVA. Dado que la obtención de datos fiscales relevantes es uno de los tres pilares de la lucha contra el fraude, el Director de Hacienda, Aitor Soloeta, ha señalado que el SII conllevará una mejora en este campo, ya que la Hacienda Foral dispondrá de información constantemente actualizada sobre las operaciones realizadas por contribuyentes obligados a presentar la declaración de IVA.
Hacienda estima que en torno a 2.000 contribuyentes deberán adoptar este sistema, ya que será obligatorio para todas las personas empresarias, profesionales y otros sujetos pasivos del IVA que tengan un periodo de liquidación que coincida con el mes natural. Estos son los contribuyentes inscritos en el Registro de Devolución Mensual del IVA, los inscritos en el Régimen Especial de Grupos de Entidades y aquellas personas y entidades contribuyentes cuyo volumen de operaciones del año precedente supere los seis millones de euros. Del mismo modo, también podrán acogerse voluntariamente a este sistema otros contribuyentes que presentan declaración de IVA.
Además de reforzar la lucha contra el fraude fiscal, Soloeta ha apuntado que la implantación del SII tiene como objetivo facilitar el cumplimiento de las obligaciones tributarias de los contribuyentes, en la medida en que simplificará las gestiones que tienen que realizar actualmente. Así, la adopción de este sistema eximirá a los contribuyentes de presentar determinados modelos tributarios, como el 340 (declaración informativa de operaciones incluidas en los libros registro de IVA) y el 347 (declaración de operaciones con terceros).
Una plataforma informática propia para el SII de Bizkaia
Toda la información que suministrarán los contribuyentes que adopten el SII se canalizará a través de una plataforma informática desarrollada por la propia Hacienda Foral mediante servicios web basados en el intercambio de mensajes XML. De este modo, la información suministrada irá configurando, prácticamente en tiempo real, los Libros registro de IVA en los archivos informáticos de la Hacienda Foral de Bizkaia.
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