{"id":4798,"date":"2025-10-16T11:08:44","date_gmt":"2025-10-16T11:08:44","guid":{"rendered":"https:\/\/pruymannconsulting.com\/solicitud-del-iva-diferido-en-importaciones-plazo-y-requisitos-para-2026\/"},"modified":"2025-10-16T11:08:44","modified_gmt":"2025-10-16T11:08:44","slug":"solicitud-del-iva-diferido-en-importaciones-plazo-y-requisitos-para-2026","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/solicitud-del-iva-diferido-en-importaciones-plazo-y-requisitos-para-2026\/","title":{"rendered":"Solicitud del IVA diferido en importaciones: plazo y requisitos para 2026"},"content":{"rendered":"<p data-end=\"787\" data-start=\"487\">Si su empresa realiza operaciones de comercio exterior y presenta declaraciones mensuales de IVA, es importante tener presente que <strong data-end=\"657\" data-start=\"618\">durante el mes de noviembre de 2025<\/strong> se abre el plazo para <strong data-end=\"760\" data-start=\"680\">solicitar la aplicaci\u00f3n del r\u00e9gimen de diferimiento del IVA a la importaci\u00f3n<\/strong> de cara al ejercicio 2026.<\/p>\n<p data-end=\"1067\" data-start=\"789\">Este mecanismo permite integrar la cuota de IVA liquidada por Aduanas directamente en la autoliquidaci\u00f3n peri\u00f3dica del impuesto (modelo 303 o 322), evitando as\u00ed el desembolso inmediato del impuesto al despacho de las mercanc\u00edas y mejorando notablemente la tesorer\u00eda empresarial.<\/p>\n<hr data-end=\"1072\" data-start=\"1069\" \/>\n<h3 data-end=\"1122\" data-start=\"1074\">&iquest;En qu\u00e9 consiste el r\u00e9gimen de IVA diferido?<\/h3>\n<p data-end=\"1370\" data-start=\"1124\">Tradicionalmente, el IVA a la importaci\u00f3n deb\u00eda abonarse junto con el resto de tributos del DUA (Documento \u00danico Administrativo) a trav\u00e9s del <strong data-end=\"1280\" data-start=\"1266\">modelo 031<\/strong>, gestionado habitualmente por el agente de aduanas en el momento de retirar la mercanc\u00eda.<\/p>\n<p data-end=\"1706\" data-start=\"1372\">Sin embargo, si la empresa opta por el <strong data-end=\"1438\" data-start=\"1411\">r\u00e9gimen de diferimiento<\/strong>, este ingreso ya no se realiza en aduana. En su lugar, la cuota correspondiente se <strong data-end=\"1543\" data-start=\"1522\">declara e ingresa<\/strong> (y tambi\u00e9n se deduce, si procede) en la <strong data-end=\"1618\" data-start=\"1584\">autoliquidaci\u00f3n mensual de IVA<\/strong> correspondiente al periodo en que se reciba la notificaci\u00f3n de la liquidaci\u00f3n aduanera.<\/p>\n<p data-end=\"1721\" data-start=\"1708\">De este modo:<\/p>\n<ul>\n<li data-end=\"1793\" data-start=\"1723\">\n<p data-end=\"1793\" data-start=\"1725\"><strong data-end=\"1759\" data-start=\"1725\">No se anticipa el pago del IVA<\/strong> al momento del despacho aduanero.<\/p>\n<\/li>\n<li data-end=\"1883\" data-start=\"1794\">\n<p data-end=\"1883\" data-start=\"1796\">Se evita recurrir a financiaci\u00f3n externa o a adelantos por parte del agente de aduanas.<\/p>\n<\/li>\n<li data-end=\"1993\" data-start=\"1884\">\n<p data-end=\"1993\" data-start=\"1886\">La <strong data-end=\"1935\" data-start=\"1889\">cuota de IVA se deduce en el mismo periodo<\/strong> en el que se declara, neutralizando su efecto financiero.<\/p>\n<\/li>\n<\/ul>\n<hr data-end=\"1998\" data-start=\"1995\" \/>\n<h3 data-end=\"2026\" data-start=\"2000\">&iquest;Qui\u00e9n puede acogerse?<\/h3>\n<p data-end=\"2122\" data-start=\"2028\">Este r\u00e9gimen es <strong data-end=\"2056\" data-start=\"2044\">opcional<\/strong>, pero est\u00e1 condicionado a ciertos requisitos. Podr\u00e1n solicitarlo:<\/p>\n<ul>\n<li data-end=\"2184\" data-start=\"2124\">\n<p data-end=\"2184\" data-start=\"2126\">Empresas o profesionales que <strong data-end=\"2183\" data-start=\"2155\">act\u00faen como importadores<\/strong>.<\/p>\n<\/li>\n<li data-end=\"2405\" data-start=\"2185\">\n<p data-end=\"2405\" data-start=\"2187\">Que tengan <strong data-end=\"2250\" data-start=\"2198\">periodicidad mensual en sus liquidaciones de IVA<\/strong>, ya sea por estar inscritos en el <strong data-end=\"2336\" data-start=\"2285\">REDEME (Registro de Devoluci\u00f3n Mensual del IVA)<\/strong> o por tener un volumen de operaciones superior a 6.010.121,04 euros.<\/p>\n<\/li>\n<li data-end=\"2507\" data-start=\"2406\">\n<p data-end=\"2507\" data-start=\"2408\">Que <strong data-end=\"2463\" data-start=\"2412\">presenten la solicitud dentro del plazo oficial<\/strong>, mediante el modelo censal correspondiente.<\/p>\n<\/li>\n<\/ul>\n<blockquote data-end=\"2646\" data-start=\"2509\">\n<p data-end=\"2646\" data-start=\"2511\">\u274c <strong data-end=\"2535\" data-start=\"2513\">No podr\u00e1n acogerse<\/strong> aquellas entidades que liquiden el IVA con car\u00e1cter trimestral o que no cumplan con los requisitos anteriores.<\/p>\n<\/blockquote>\n<hr data-end=\"2651\" data-start=\"2648\" \/>\n<h3 data-end=\"2675\" data-start=\"2653\">&iquest;C\u00f3mo se solicita?<\/h3>\n<p data-end=\"2852\" data-start=\"2677\">La adhesi\u00f3n al r\u00e9gimen se formaliza a trav\u00e9s de la <strong data-end=\"2761\" data-start=\"2728\">declaraci\u00f3n censal modelo 036<\/strong>, marcando la <strong data-end=\"2790\" data-start=\"2775\">casilla 530<\/strong> correspondiente a la opci\u00f3n de IVA diferido en importaciones.<\/p>\n<hr data-end=\"2857\" data-start=\"2854\" \/>\n<h3 data-end=\"2908\" data-start=\"2859\">\ud83d\udcc5 <strong data-end=\"2908\" data-start=\"2866\">Plazo para solicitarlo: noviembre 2025<\/strong><\/h3>\n<ul>\n<li data-end=\"3039\" data-start=\"2910\">\n<p data-end=\"3039\" data-start=\"2912\">El <strong data-end=\"2989\" data-start=\"2915\">plazo para solicitar la inclusi\u00f3n en el r\u00e9gimen para el ejercicio 2026<\/strong> se extiende <strong data-end=\"3038\" data-start=\"3002\">del 1 al 30 de noviembre de 2025<\/strong>.<\/p>\n<\/li>\n<li data-end=\"3161\" data-start=\"3040\">\n<p data-end=\"3161\" data-start=\"3042\">La solicitud surte efectos a partir del <strong data-end=\"3104\" data-start=\"3082\">1 de enero de 2026<\/strong> y se aplica a todas las declaraciones mensuales del a\u00f1o.<\/p>\n<\/li>\n<\/ul>\n<p data-end=\"3355\" data-start=\"3163\">Una vez aceptada la opci\u00f3n, <strong data-end=\"3240\" data-start=\"3191\">se prorroga autom\u00e1ticamente en a\u00f1os sucesivos<\/strong>, salvo que se comunique expresamente la renuncia o se produzca una exclusi\u00f3n por incumplimiento de los requisitos.<\/p>\n<hr data-end=\"3360\" data-start=\"3357\" \/>\n<h3 data-end=\"3392\" data-start=\"3362\">En resumen: ventajas clave<\/h3>\n<p data-end=\"3664\" data-start=\"3394\">\u2705 Mejora de la <strong data-end=\"3421\" data-start=\"3409\">liquidez<\/strong> empresarial al evitar el pago anticipado del IVA.<br data-end=\"3474\" data-start=\"3471\" \/><br \/>\n\u2705 Simplificaci\u00f3n contable y fiscal: se declara y deduce el impuesto en un solo acto.<br data-end=\"3561\" data-start=\"3558\" \/><br \/>\n\u2705 Ahorro de costes financieros y menor dependencia de agentes aduaneros para la gesti\u00f3n del modelo 031.<\/p>\n<hr data-end=\"3669\" data-start=\"3666\" \/>\n<h3 data-end=\"3718\" data-start=\"3671\">\ud83d\udcce Enlace oficial para ampliar informaci\u00f3n:<\/h3>\n<p data-end=\"3888\" data-start=\"3720\"><a data-end=\"3888\" data-start=\"3720\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/iva-operaciones-comercio-exterior\/iva-importacion-diferir-pago.html\" rel=\"noopener\" target=\"_new\">Agencia Tributaria &#8211; IVA diferido en importaciones<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Si su empresa realiza operaciones de comercio exterior y presenta declaraciones mensuales de IVA, es importante tener presente que durante el mes de noviembre de 2025 se abre el plazo para solicitar la aplicaci\u00f3n del r\u00e9gimen de diferimiento del IVA a la importaci\u00f3n de cara al ejercicio 2026. Este mecanismo permite integrar la cuota de [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4797,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4798","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4798","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=4798"}],"version-history":[{"count":0,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4798\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/4797"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=4798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=4798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=4798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}