El director de Gestión de la Agencia Tributaria presentó a la Comisión de Asuntos Fiscales de CEIM el nuevo sistema, que fue objeto de una dura crítica por el alto coste que supondría para las empresas. El pasado 26 de octubre se celebró la reunión de la Comisión de Asuntos Fiscales de CEIM, bajo la presidencia de Eusebio Granda Coterillo, vicepresidente de la Comisión.
En esta ocasión, se contó con la presencia del director del Departamento de Gestión de la Agencia Estatal de Administración Tributaria, Rufino de la Rosa, quien presentó el sistema de Suministro Inmediato de Información (SII), que tenía previsto poner en marcha la AEAT con el objetivo de implantar un nuevo modelo de gestión del IVA.
El director inició su exposición indicando que, si bien el marco normativo necesario para la puesta en marcha del SII estaba todavía en fase de tramitación, se debía empezar a dar a conocer a los empresarios los principales aspectos de este nuevo sistema basado, fundamentalmente, en el envío a la Administración tributaria por parte de las empresas, de sus facturas expedidas y recibidas en un plazo de cuatro días naturales, con carácter general, a la sede electrónica de la Agencia Tributaria.
Este nuevo sistema iba a ser de obligatoria aplicación para las grandes empresas (aquellas que facturan más de 6 millones de euros), los grupos de IVA y las empresas incluidas en el Registro de Devolución Mensual (REDEME). El año 2016 sería un ejercicio de prueba piloto del mismo y entraría en vigor en 2017. El director señaló que el sistema iba a permitir suprimir para estas empresas, algunas obligaciones formales tales como la presentación de los modelos 340, 347 y 390, ampliar en diez días el plazo de presentación de las autoliquidaciones de IVA y disponer de un Libro Registro “declarado” y otro “contrastado”, que permitiría reducir errores en el cumplimiento de las obligaciones formales y en las propias declaraciones de las empresas.
Al finalizar su intervención, se abrió un tiempo de coloquio en el que Granda trasladó la profunda preocupación de las empresas por la puesta en marcha de este sistema, expresando una dura crítica al mismo. En este sentido, señaló que iba a suponer un importante coste para las empresas por la envergadura de la adaptación de sus sistemas informáticos, además de un incremento significativo de las cargas administrativas. Todo ello implicaba una grave pérdida de competitividad, teniendo en cuenta además que en ningún país de la Unión Europea se estaba aplicando un sistema de suministro de información tan exigente. En este sentido, se señaló que esta medida iba a contribuir a romper la armonización del IVA, por lo que Business Europe había enviado una carta al director general de Tributos manifestando su preocupación al respecto.
Eusebio Granda continuó indicando que el elevado volumen de facturas que manejan a diario las empresas hacía que fuera materialmente imposible enviar dicha información a la Agencia Tributaria en tan breve espacio de tiempo y con la fluidez y continuidad que se iba a exigir. Asimismo, señaló que este tipo de actuaciones estaban muy alejadas de las medidas que necesitaban las empresas en un momento complicado como el actual, de reciente salida de una profunda crisis, en el que la actuación de la Administración Pública debería ir orientada a acometer una decidida reducción de impuestos y de cargas administrativas. Por último, recordó que los empresarios ya habían trasladado a la Administración, su posicionamiento en contra del sistema, a través de CEOE.
Por su parte, los vocales de la Comisión expresaron los aspectos del sistema que más les preocupaban destacando, entre otros, el reducido plazo de cuatro días para el envío de las facturas, así como el hecho de que muchas empresas que se iban a ver afectadas tenían estructuras organizativas muy pequeñas. En este sentido, reiteraron al Director que reconsideraran la puesta en marcha del sistema y, en su defecto, que ampliaran el plazo de suministro de la información y que pospusieran su entrada en vigor.
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