{"id":772,"date":"2017-06-07T06:30:00","date_gmt":"2017-06-07T04:30:00","guid":{"rendered":"https:\/\/tickelia.com\/demo_2023\/renuncia-al-sii-exclusion-y-cese\/"},"modified":"2023-05-11T20:33:50","modified_gmt":"2023-05-11T18:33:50","slug":"renuncia-al-sii-exclusion-y-cese","status":"publish","type":"post","link":"https:\/\/tickelia.com\/demo_2023\/blog\/suministro-inmediato-de-informacion\/renuncia-al-sii-exclusion-y-cese\/","title":{"rendered":"Renuncia al SII, exclusi\u00f3n y cese"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Las empresas pueden acogerse al <a href=\"https:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/La_Agencia_Tributaria\/Campanas\/Suministro_Inmediato_de_Informacion_en_el_IVA__SII_\/Suministro_Inmediato_de_Informacion_en_el_IVA__SII_.shtml\" target=\"_blank\" rel=\"noopener\">SII<\/a> de forma obligatoria y de forma opcional<\/strong>. En el caso de que se acojan de forma opcional van a poder renunciar al Suministro Inmediato de la Informaci\u00f3n del IVA. No obstante, esta renuncia <a href=\"https:\/\/tickelia.com\/demo_2023\/blog\/suministro-inmediato-de-informacion\/cuales-son-los-inconvenientes-y-las-ventajas-del-sii\/\" target=\"_blank\" rel=\"noopener\">no se podr\u00e1 hacer en cualquier momento<\/a> sino que tendr\u00e1n un per\u00edodo de permanencia del a\u00f1o natural en el que se ejerza la opci\u00f3n, es decir, que si se acogen de forma voluntaria durante el a\u00f1o 2017 van a estar obligados a estar acogidos al SII durante ese a\u00f1o.<\/p>\n<h2 data-tadv-p=\"keep\"><strong>Obligatoriedad del SII<\/strong><\/h2>\n<p style=\"text-align: justify;\"><strong>En el caso de que el usuario se encuentre obligado<\/strong>, es decir, que se encuentre dentro de los requisitos tasados por la normativa,<strong> no va a poder desvincularse del sistema<\/strong> siempre que contin\u00fae reuniendo estos requisitos, no obstante, s\u00ed existen exclusiones y cese en la aplicaci\u00f3n del SII cuando ya no son de aplicaci\u00f3n estos requisitos.<\/p>\n<ul style=\"text-align: justify;\">\n<li>Inscrito en el REDEME.<\/li>\n<li>Empresas con facturaci\u00f3n superior a 6.010.121,04\u20ac.<\/li>\n<li>Grupos de IVA.<\/li>\n<\/ul>\n<h2 data-tadv-p=\"keep\"><strong>Requisitos de exclusi\u00f3n<\/strong><\/h2>\n<p style=\"text-align: justify;\">A pesar de esto, existe un requisito de exclusi\u00f3n al SII. En este caso, <strong>las entidades acogidas al REDEME est\u00e1n obligadas a estar acogidas al Suministro Inmediato de la Informaci\u00f3n del IVA<\/strong>. No obstante, en el caso de que se excluyan del REDEME tambi\u00e9n van a estar acogidas al SII durante el primer d\u00eda del per\u00edodo de liquidaci\u00f3n en el que se haya notificado el acuerdo de exclusi\u00f3n.<\/p>\n<p style=\"text-align: justify;\">En cuanto al cese, si se produce cese del r\u00e9gimen especial del grupo de entidades se va a finalizar tambi\u00e9n en el Suministro Inmediato de la Informaci\u00f3n del IVA.<\/p>\n<p style=\"text-align: justify;\">Art\u00edculo escrito por David Barcelona | Abogado Tributario<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las empresas pueden acogerse al SII de forma obligatoria y de forma opcional. En el caso de que se acojan de forma opcional van a poder renunciar al Suministro Inmediato de la Informaci\u00f3n del IVA. No obstante, esta renuncia no se podr\u00e1 hacer en cualquier momento sino que tendr\u00e1n un per\u00edodo de permanencia del a\u00f1o [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":14053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"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":"","ast-disable-related-posts":"","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":"var(--ast-global-color-4)","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":[543],"tags":[590,804],"class_list":["post-772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-suministro-inmediato-de-informacion","tag-gastos-de-empresa","tag-suministro-inmediato-de-informacion"],"acf":[],"lang":"es","translations":{"es":772},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/772","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/comments?post=772"}],"version-history":[{"count":0,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/772\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media\/14053"}],"wp:attachment":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media?parent=772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/categories?post=772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/tags?post=772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}