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MODELO 340

QUIENES TIENEN QUE CUBRIR ESTE MODELO.

TODA EMPRESA(SEA SOCIEDAD O AUTONOMOS) QUE DECLAREN EL IVA TRIMESTRALMENTE.

UN SALUDO

El modelo 340 sólo puede presentarse por internet. Por tanto sólo puede afectar a empresas que sean sociedades pues son las únicas a quien Hacienda, se supone, puede obligar. Digo se supone porque de momento no se atreve a pretender que una persona física sepa utilizar un ordenador, tener una conexión ADSL y todo lo demás; digamos que de momento Hacienda no vulnera la libertad de elección de un sujeto (tener o no tener internet). Para las sociedades, supone Hacienda que no son personas físicas (detrás de ellas debe haber algún chimpance) y por tanto puede vulnerar su libertad de elección.

Dicho esto, añadir que el modelo 340, de momento, es mensual y sólo para aquellos que pretenden la devolución mensual del IVA (o del IGIC). Es decir Hacienda, que somo todos, te dice: ¿quieres que lo devuelva cada mes?; entonces espabila y trabaja un poco más, pero lo haces telmáticamente para que mis funcionarios no vayan estresados con tanto papeleo.

He dicho que de momento mensualmente(y te aseguro que es una coña dada la cantidad de información adicional que solicita y que se la saca de la manga porque no está contemplada en el contenido de los libros registros que figura en el reglamento), porque según sus estimaciones pretende que en un futuro (año 2010) o sea el próximo, todo el mundo (de momento sociedades) presente el 340; eso si; ya no habrá que presentar el 347.

No es que este mal el 340 (además de ser una coña adicional, claro), sólo que si fuera anual Hacienda tendría la misma información y con mayores posibilidades de exito para detectar fraude si pone sus ordenadores a trabajar y cruzar información. Es decir, si yo emito una factura en marzo y mi cliente la recibe, por H o por B, el 21 de abril, yo la introducire en el 340 del mes de marzo y mi cliente en su 340 de abril; claro que mi cliente podria hacer una complementaria de marzo; en ese caso sería aconsejable que todo quisqui hiciera una complmentaria por cada factura que recibe después de haber cerrado su declaración. Igual de esta forma bloqueariamos el sistema informático de Hacienda.

Hola dimas, a partir del 1T/09 todas las personas en regimen general tendran que presentar el mod. de iva 303. el 300 se suprime por el 303 y este consiste en el modo TRIMESTRAL Y MENSUAL...habras oido la nueva opcion del iva devolucion mensual no? pues todos aquellos que se inscriban en este opcion de devolucion mensual en (mod. 036) son los que tienen que presentar mensualmente el mod. 303 junto con el mod. 340. espero que te sea de ayuda. SALUDOS

hello!

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