{"id":572,"date":"2024-02-06T15:13:40","date_gmt":"2024-02-06T15:13:40","guid":{"rendered":"https:\/\/www.avocatfrancophone.com\/?p=572"},"modified":"2024-02-04T22:09:20","modified_gmt":"2024-02-04T22:09:20","slug":"modelo-379-de-declaracion-informativa-sobre-pagos-transfronterizos","status":"publish","type":"post","link":"https:\/\/www.avocatfrancophone.com\/es\/modelo-379-de-declaracion-informativa-sobre-pagos-transfronterizos\/","title":{"rendered":"Modelo 379 de Declaraci\u00f3n Informativa sobre Pagos Transfronterizos"},"content":{"rendered":"<p>El nuevo modelo 379 de Hacienda.<\/p>\n<p><em>En la era del comercio electr\u00f3nico en constante cambio, las autoridades tributarias han lanzado una medida clave: la Orden HFP\/1415\/2023, de 28 de diciembre, que aprueba el modelo 379, una \u00abDeclaraci\u00f3n Informativa sobre Pagos Transfronterizos\u00bb. Este art\u00edculo le cuenta de manera sencilla lo que necesita saber sobre esta nueva obligaci\u00f3n tributaria, dise\u00f1ada para abordar los retos del crecimiento desenfrenado del comercio en l\u00ednea.<\/em><\/p>\n<p><em>Antecedentes y Raz\u00f3n de Ser:<\/em><\/p>\n<p>Con el auge de las compras transfronterizas, impulsadas por el comercio electr\u00f3nico, se hac\u00eda necesario un arma eficaz contra el fraude y para garantizar un juego limpio. La Ley 11\/2023 y su modificaci\u00f3n del Reglamento del IVA establecen nuevas reglas para los proveedores de servicios de pago en el IVA, y eso da paso al modelo 379.<\/p>\n<p><em>Objetivos de la Declaraci\u00f3n:<\/em><\/p>\n<p>La idea es frenar las artima\u00f1as de empresas fraudulentas que buscan ventajas desleales y eluden sus deberes fiscales. Con el principio de tributaci\u00f3n en destino en el IVA, es clave detectar pagos transfronterizos, especialmente cuando los destinatarios son consumidores finales sin obligaciones contables.<\/p>\n<p><em>Requisitos y Normas:<\/em><\/p>\n<p>La nueva regla, que incluye el art\u00edculo 166.quater en la Ley 37\/1992, del Impuesto sobre el Valor A\u00f1adido, obliga a los proveedores de servicios de pago a mantener registros detallados de los pagos transfronterizos y a enviarlos a Hacienda. Los detalles se especifican en el art\u00edculo 62.ter del Reglamento del IVA.<\/p>\n<p><em>Plazos y Comienzo de Vigencia:<\/em><\/p>\n<p>Esta obligaci\u00f3n entra en acci\u00f3n el 1 de enero de 2024. Los proveedores de servicios de pago en Espa\u00f1a deben presentar esta declaraci\u00f3n cada trimestre. El primer plazo para presentar dicho modelo comienza el 1 de abril del 2024. \u00a1As\u00ed que atentos a ello!<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El nuevo modelo 379 de Hacienda. En la era del comercio electr\u00f3nico en constante cambio, las autoridades tributarias han lanzado una medida clave: la Orden HFP\/1415\/2023, de 28 de diciembre, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29,42],"tags":[],"class_list":["post-572","post","type-post","status-publish","format-standard","hentry","category-fiscalidad","category-technologie-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modelo 379 de Declaraci\u00f3n Informativa sobre Pagos Transfronterizos - Avocat Francophone Espagne<\/title>\n<meta name=\"description\" content=\"Los proveedores de servicios de pago quedan obligados a mantener registros detallados de los pagos transfronterizos y a enviarlos a Hacienda.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modelo 379 de Declaraci\u00f3n Informativa sobre Pagos Transfronterizos - Avocat Francophone Espagne\" \/>\n<meta property=\"og:description\" content=\"Los proveedores de servicios de pago quedan obligados a mantener registros detallados de los pagos transfronterizos y a enviarlos a Hacienda.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/\" \/>\n<meta property=\"og:site_name\" content=\"Avocat Francophone Espagne\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-06T15:13:40+00:00\" \/>\n<meta name=\"author\" content=\"mPontigo\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"mPontigo\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/\",\"url\":\"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/\",\"name\":\"Modelo 379 de Declaraci\u00f3n Informativa sobre Pagos Transfronterizos - Avocat Francophone Espagne\",\"isPartOf\":{\"@id\":\"https:\/\/www.avocatfrancophone.com\/#website\"},\"datePublished\":\"2024-02-06T15:13:40+00:00\",\"author\":{\"@id\":\"https:\/\/www.avocatfrancophone.com\/#\/schema\/person\/26ccac3d9dc8c29b686c75b4f29d99a4\"},\"description\":\"Los proveedores de servicios de pago quedan obligados a mantener registros detallados de los pagos transfronterizos y a enviarlos a Hacienda.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.avocatfrancophone.com\/es\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Modelo 379 de Declaraci\u00f3n Informativa sobre Pagos Transfronterizos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.avocatfrancophone.com\/#website\",\"url\":\"https:\/\/www.avocatfrancophone.com\/\",\"name\":\"Avocat Francophone Espagne\",\"description\":\"Votre Bureaux Francophone \u00e0 l&#039;Espagne\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.avocatfrancophone.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.avocatfrancophone.com\/#\/schema\/person\/26ccac3d9dc8c29b686c75b4f29d99a4\",\"name\":\"mPontigo\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.avocatfrancophone.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b9e4e7bfbf036ece0ce9324a6bf1d89fc59391637ac06bc40e076cd580bb8c89?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b9e4e7bfbf036ece0ce9324a6bf1d89fc59391637ac06bc40e076cd580bb8c89?s=96&d=mm&r=g\",\"caption\":\"mPontigo\"},\"url\":\"https:\/\/www.avocatfrancophone.com\/es\/author\/mpontigo\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Modelo 379 de Declaraci\u00f3n Informativa sobre Pagos Transfronterizos - Avocat Francophone Espagne","description":"Los proveedores de servicios de pago quedan obligados a mantener registros detallados de los pagos transfronterizos y a enviarlos a Hacienda.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/","og_locale":"es_ES","og_type":"article","og_title":"Modelo 379 de Declaraci\u00f3n Informativa sobre Pagos Transfronterizos - Avocat Francophone Espagne","og_description":"Los proveedores de servicios de pago quedan obligados a mantener registros detallados de los pagos transfronterizos y a enviarlos a Hacienda.","og_url":"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/","og_site_name":"Avocat Francophone Espagne","article_published_time":"2024-02-06T15:13:40+00:00","author":"mPontigo","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"mPontigo","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/","url":"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/","name":"Modelo 379 de Declaraci\u00f3n Informativa sobre Pagos Transfronterizos - Avocat Francophone Espagne","isPartOf":{"@id":"https:\/\/www.avocatfrancophone.com\/#website"},"datePublished":"2024-02-06T15:13:40+00:00","author":{"@id":"https:\/\/www.avocatfrancophone.com\/#\/schema\/person\/26ccac3d9dc8c29b686c75b4f29d99a4"},"description":"Los proveedores de servicios de pago quedan obligados a mantener registros detallados de los pagos transfronterizos y a enviarlos a Hacienda.","breadcrumb":{"@id":"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.avocatfrancophone.com\/modele-379-de-declaration-informative-sur-les-paiements-transfrontaliers\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.avocatfrancophone.com\/es\/"},{"@type":"ListItem","position":2,"name":"Modelo 379 de Declaraci\u00f3n Informativa sobre Pagos Transfronterizos"}]},{"@type":"WebSite","@id":"https:\/\/www.avocatfrancophone.com\/#website","url":"https:\/\/www.avocatfrancophone.com\/","name":"Avocat Francophone Espagne","description":"Votre Bureaux Francophone \u00e0 l&#039;Espagne","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.avocatfrancophone.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Person","@id":"https:\/\/www.avocatfrancophone.com\/#\/schema\/person\/26ccac3d9dc8c29b686c75b4f29d99a4","name":"mPontigo","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.avocatfrancophone.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b9e4e7bfbf036ece0ce9324a6bf1d89fc59391637ac06bc40e076cd580bb8c89?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b9e4e7bfbf036ece0ce9324a6bf1d89fc59391637ac06bc40e076cd580bb8c89?s=96&d=mm&r=g","caption":"mPontigo"},"url":"https:\/\/www.avocatfrancophone.com\/es\/author\/mpontigo\/"}]}},"_links":{"self":[{"href":"https:\/\/www.avocatfrancophone.com\/es\/wp-json\/wp\/v2\/posts\/572","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.avocatfrancophone.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.avocatfrancophone.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.avocatfrancophone.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.avocatfrancophone.com\/es\/wp-json\/wp\/v2\/comments?post=572"}],"version-history":[{"count":1,"href":"https:\/\/www.avocatfrancophone.com\/es\/wp-json\/wp\/v2\/posts\/572\/revisions"}],"predecessor-version":[{"id":573,"href":"https:\/\/www.avocatfrancophone.com\/es\/wp-json\/wp\/v2\/posts\/572\/revisions\/573"}],"wp:attachment":[{"href":"https:\/\/www.avocatfrancophone.com\/es\/wp-json\/wp\/v2\/media?parent=572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.avocatfrancophone.com\/es\/wp-json\/wp\/v2\/categories?post=572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.avocatfrancophone.com\/es\/wp-json\/wp\/v2\/tags?post=572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}