{"id":1224,"date":"2025-11-19T13:00:47","date_gmt":"2025-11-19T13:00:47","guid":{"rendered":"https:\/\/bufetelatorre.es\/?p=1224"},"modified":"2026-01-10T21:58:22","modified_gmt":"2026-01-10T21:58:22","slug":"franquicia-iva-espana-2026","status":"publish","type":"post","link":"https:\/\/bufetelatorre.es\/en\/franquicia-iva-espana-2026\/","title":{"rendered":"Espa\u00f1a rechaza la franquicia del IVA: qu\u00e9 implica para aut\u00f3nomos y pymes en 2026"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1224\" class=\"elementor elementor-1224\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-485b737c e-flex e-con-boxed e-con e-parent\" data-id=\"485b737c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cadf4cf elementor-widget elementor-widget-text-editor\" data-id=\"3cadf4cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\">Espa\u00f1a no implantar\u00e1 la franquicia del IVA para peque\u00f1os negocios, pese a que la Directiva (UE) 2020\/285 ofrece a los Estados miembros esta posibilidad para reducir la carga administrativa de aut\u00f3nomos y pymes con baja facturaci\u00f3n.<\/p>\n\n<p class=\"wp-block-paragraph\">A continuaci\u00f3n, le explicamos qu\u00e9 implica esta decisi\u00f3n, qu\u00e9 s\u00ed permitir\u00e1 Espa\u00f1a y qu\u00e9 nuevos modelos fiscales entran en juego.<\/p>\n\n<h4><strong>\u00bfQu\u00e9 es la franquicia del IVA prevista por la Directiva (UE) 2020\/285?<\/strong><\/h4>\n\n<p class=\"wp-block-paragraph\">La Directiva europea, con un m\u00e1ximo de 85.000 \u20ac de facturaci\u00f3n anual (cada pa\u00eds puede fijar un l\u00edmite menor), permite a los peque\u00f1os negocios:<br \/>\u2022 No presentar declaraciones peri\u00f3dicas de IVA.<br \/>\u2022 No llevar registros de IVA.<br \/>\u2022 Reducir significativamente sus obligaciones administrativas.<br \/>Los Estados miembros deb\u00edan transponer esta Directiva antes del 31 de diciembre de 2024, con entrada en vigor a partir del 1 de enero de 2025.<\/p>\n\n<h4><strong>Espa\u00f1a decide no aplicar la franquicia del IVA<\/strong><\/h4>\n<p class=\"wp-block-paragraph\">En la exposici\u00f3n de motivos del proyecto de Orden que aprueba los modelos 041 y 350 (publicado por el Ministerio de Hacienda el 13 de noviembre de 2025), se afirma claramente que:<br \/>\u201cEl r\u00e9gimen de franquicia de las peque\u00f1as empresas es una opci\u00f3n de la Directiva 2006\/112\/CE que no ha incorporado el legislador espa\u00f1ol, optando por otras medidas simplificadas como los reg\u00edmenes especial simplificado y de recargo de equivalencia\u201d.<br \/><br \/>Es decir: Espa\u00f1a renuncia a implantar la franquicia del IVA en territorio nacional, a diferencia de la mayor\u00eda de pa\u00edses de la UE, que ya la aplican con umbrales como:<br \/>\u2022 Francia: 82.800 \u20ac<br \/>\u2022 Portugal: 12.500 \u20ac<br \/>\u2022 (Y otros l\u00edmites seg\u00fan pa\u00eds)<\/p>\n\n<h4><strong>\u00bfQu\u00e9 s\u00ed permitir\u00e1 Espa\u00f1a?<\/strong><\/h4>\n<p class=\"wp-block-paragraph\">Aunque la medida no se aplicar\u00e1 dentro del pa\u00eds, aut\u00f3nomos y empresas espa\u00f1olas podr\u00e1n acogerse a la franquicia del IVA en otros Estados miembros, siempre que:<br \/>\u2022 Su volumen anual de operaciones comunitarias no supere los 100.000 \u20ac.<\/p>\n\n<h4><strong>Nuevos modelos introducidos<\/strong><\/h4>\n<p class=\"wp-block-paragraph\">El proyecto incorpora dos modelos clave para gestionar la franquicia en otros pa\u00edses de la UE:<br \/>\ud83d\udd39 Modelo 041<br \/>Solicitud para acogerse a la franquicia del IVA en otros Estados miembros.<br \/>\ud83d\udd39 Modelo 350<br \/>Declaraci\u00f3n trimestral del volumen de operaciones:<br \/>\u2022 En Espa\u00f1a<br \/>\u2022 En cada pa\u00eds de la UE donde se aplique la franquicia<\/p>\n\n<h4><strong>Situaci\u00f3<\/strong><strong>n actual<\/strong><\/h4>\n<p class=\"wp-block-paragraph\">El proyecto se encuentra en fase de audiencia p\u00fablica, por lo que a\u00fan podr\u00eda sufrir modificaciones antes de su aprobaci\u00f3n definitiva.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Espa\u00f1a no implantar\u00e1 la franquicia del IVA para peque\u00f1os negocios, pese a que la Directiva (UE) 2020\/285 ofrece a los Estados miembros esta posibilidad para reducir la carga administrativa de aut\u00f3nomos y pymes con baja facturaci\u00f3n. A continuaci\u00f3n, le explicamos qu\u00e9 implica esta decisi\u00f3n, qu\u00e9 s\u00ed permitir\u00e1 Espa\u00f1a y qu\u00e9 nuevos modelos fiscales entran en [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1225,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[63,64,65,61],"class_list":["post-1224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-asesor-derecho-fiscal","tag-empresas","tag-fiscalidad-de-autonomos","tag-fiscalidad-de-pymes","tag-franquicia-de-iva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Espa\u00f1a rechaza la franquicia del IVA: qu\u00e9 implica para aut\u00f3nomos y pymes en 2026 - Bufete Latorre Abogados<\/title>\n<meta name=\"description\" content=\"Espa\u00f1a no implementar\u00e1 la franquicia del IVA para peque\u00f1os negocios en 2026. 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