{"id":11526,"date":"2021-01-24T07:54:56","date_gmt":"2021-01-24T06:54:56","guid":{"rendered":"http:\/\/fmsb.disstintbeta.com\/2021\/01\/24\/no-me-digas-thomas-cook-articulo-de-opinion-en-mallorcadiario-com-de-jorge-sainz-de-baranda\/"},"modified":"2021-01-24T07:54:56","modified_gmt":"2021-01-24T06:54:56","slug":"no-me-digas-thomas-cook-articulo-de-opinion-en-mallorcadiario-com-de-jorge-sainz-de-baranda","status":"publish","type":"post","link":"https:\/\/fmsb.eu\/en\/2021\/01\/24\/no-me-digas-thomas-cook-articulo-de-opinion-en-mallorcadiario-com-de-jorge-sainz-de-baranda\/","title":{"rendered":"No me digas Thomas Cook…!! art\u00edculo de opini\u00f3n en Mallorcadiario.com de Jorge S\u00e1inz de Baranda"},"content":{"rendered":"

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mallorcadiario.com<\/strong><\/span>\u00a0 Opini\u00f3n<\/h3>\n<\/div>\n

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DOMINGO 24DE ENERO DE 2021<\/span><\/h6>\n
DOMINGO 25 DE OCTUBRE DE 2020<\/span><\/h6>\n<\/div>\n
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No me digas Thomas Cook…!!<\/a><\/h1>\n<\/div>\n
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Por\u00a0Jorge S\u00e1inz de Baranda<\/span><\/strong><\/p>\n

M\u00c1S ART\u00cdCULOS DEL AUTOR<\/span><\/strong><\/a><\/h6>\n

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Donde dije digo, digo Diego<\/em>\u2026 \u00bfCu\u00e1ntas veces hemos utilizado esta expresi\u00f3n sin ser coronados? Es una de las frases m\u00e1s comunes que utilizamos para referirnos a aquellas personas que rectifican sus discursos despu\u00e9s de haberlos defendido \u201ca capa y espada\u201d,<\/em> pero que, a la vez, no admiten abiertamente su cambio de opini\u00f3n si no que lo disfrazan para no reconocer su error.<\/p>\n

Y aunque no est\u00e1 claro su origen, la propia expresi\u00f3n nos lleva a pensar que \u00e9ste est\u00e1 en el evidente parecido entre las palabras \u201cdigo\u201d y \u201cDiego\u201d, de forma que unidas en la misma frase aparentan una rectificaci\u00f3n disimulada o un malentendido entre dos palabras muy similares.<\/p>\n

Comienzo con esta cita ya que, para variar, tengo que adentrarme en uno de los \u00faltimos y m\u00e1s evidentes \u201cDiegos\u201d de nuestra estimada Direcci\u00f3n General de Tributos -no lo duden, tienen mi foto como empleado del mes-, como es el cambio de parecer respecto de una de las insolvencias que, en los \u00faltimos tiempos, m\u00e1s ha afectado a nostres Illles:<\/em> el concurso de Thomas Cook<\/strong>.<\/p>\n

Como recordar\u00e1n, una atrevida hotelera mallorquina, a trav\u00e9s de nuestro despacho y en el momento de declararse el concurso en los diferentes pa\u00edses de Europa donde ten\u00eda sede la empresa, nos encarg\u00f3 presentar una consulta ante la Direcci\u00f3n General de Tributos para saber si pod\u00eda recuperar el IVA repercutido e ingresado en las arcas estatales como consecuencia de facturas que no hab\u00eda cobrado -ni a buen seguro cobrar\u00eda-.<\/p>\n

La respuesta no se hizo esperar y, como tambi\u00e9n era de esperar -valga la \u201crebuznancia\u201d<\/em> que dir\u00eda Martes y Trece-, la DGT rechaz\u00f3 dicha posibilidad alegando que la norma no permit\u00eda facturas rectificativas para recuperar el IVA cuando el insolvente no ten\u00eda su sede en territorio nacional, aunque los servicios se prestaran aqu\u00ed y estuvieran sujetos a IVA espa\u00f1ol.<\/p>\n

La \u201cbroma\u201d supon\u00eda la imposibilidad de recuperar para los hoteleros espa\u00f1oles por esa v\u00eda, sobre todo en nuestra Comunidad y en Canarias, la cantidad de diez millones de euros.<\/p>\n

A pesar de ello, esta aguerrida empresaria y muchos otros hoteleros, y ah\u00ed segu\u00edamos nosotros, continuamos la batalla presentando recursos y escritos, alegando resoluciones del Tribunal de Justicia Europeo y solicitando la posibilidad de recuperar ese IVA, con la cautela t\u00e9cnica, eso s\u00ed, de evitar posibles sanciones. La respuesta de \u201cDon Erre que Erre” -l\u00e9ase \u201cDGT\u201d- sigui\u00f3 en el mismo sentido en sus resoluciones: nada de poder recuperar las cantidades ingresadas.<\/p>\n

Pues bien, ya pens\u00e1bamos que no saldr\u00eda a relucir el sentido com\u00fan cuando el pasado 12 de noviembre se publica la Consulta V3346-20 -apunten ese n\u00famero- en la que, como consecuencia de la sentencia del Tribunal de Justicia de la Uni\u00f3n Europea, asunto C-756\/19, cambian el criterio y se\u00f1alan que en los supuestos de cr\u00e9ditos que pasen a ser considerados incobrables como consecuencia de un proceso de insolvencia al que le sea de aplicaci\u00f3n el Reglamento (UE) 2015\/848, se podr\u00e1 proceder a la modificaci\u00f3n de la base imponible del IVA en los t\u00e9rminos previstos en el art\u00edculo 80.Tres de la Ley 37\/1992.<\/p>\n

Y, como nos tienen acostumbrados, a\u00f1aden que para poder proceder a la modificaci\u00f3n de la base imponible ser\u00e1 necesario que se comuniquen las facturas rectificadas a la AEAT en el periodo de dos meses a contar desde que finaliza el plazo de comunicaci\u00f3n de cr\u00e9ditos a la Administraci\u00f3n Concursal conforme a la normativa del pa\u00eds donde radique el concursado.<\/p>\n

Esto introduce una nueva inc\u00f3gnita en su aplicaci\u00f3n al concurso de Thomas Cook<\/strong> ya que en este procedimiento evidentemente ha transcurrido dicho plazo, de forma que se vuelve a trasladar al sufrido contribuyente las consecuencias de la impericia de la Administraci\u00f3n.<\/p>\n

Ya les anuncio que lo hemos estudiado y seguiremos peleando para que la historia acabe bien para los empresarios, aunque ante tanto desprop\u00f3sito creo que voy a cambiar el dicho popular con el que empezaba el art\u00edculo por el que recogi\u00f3, con su habitual gracia, Chiquito de la Calzada (M\u00e1laga, 1932- 2017), y en vez de \u201cdonde dije digo, digo Diego\u201d<\/em> les dir\u00e9 que \u201cno te digo trigo por no decirte Rodrigo\u201d<\/em>. Total, a la Administraci\u00f3n le da igual y seguir\u00e1 con la misma l\u00ednea absurda de actuaci\u00f3n discrecional, \u00bfte das cuen<\/em>?…<\/p>\n

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Art\u00edculo original publicado en el diario digital\u00a0mallorcadiario.com<\/span><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

  mallorcadiario.com\u00a0 Opini\u00f3n DOMINGO 24DE ENERO DE 2021 DOMINGO 25 DE OCTUBRE DE 2020 No me digas Thomas Cook…!! Por\u00a0Jorge S\u00e1inz de Baranda M\u00c1S ART\u00cdCULOS DEL AUTOR   Donde dije digo, digo Diego\u2026 \u00bfCu\u00e1ntas veces hemos utilizado esta expresi\u00f3n sin ser coronados? Es una de las frases m\u00e1s comunes que utilizamos para referirnos a aquellas […]<\/p>\n","protected":false},"author":2,"featured_media":9268,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2149,3880,2250,2152,3144],"tags":[2156,2608,2494,2255,2158,2257,2261,2262,2168,2169,2631,2266,2634,2269,2270,2271,2272,2274,5542,2181,2277,2182,2284,2286,2643,2644,2645,2190,5543,5544],"class_list":["post-11526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en-2","category-coronavirus-en","category-derecho-fiscal-en","category-home-en-2","category-opinion-en","tag-abogados-en","tag-aeat-en","tag-articulos-en","tag-asesores-en","tag-baleares-en","tag-comunidad-autonoma-en","tag-derecho-fiscal-en","tag-derecho-tributario-en","tag-economistas-en","tag-el-arenal-en","tag-fraude-fiscal-en","tag-hacienda-en","tag-ibi-en","tag-illes-balears-en","tag-impuesto-de-sucesiones-en","tag-impuestos-en-2","tag-irpf-en","tag-jorge-sainz-de-baranda-en","tag-ley-del-catastro-en","tag-mallorca-en-2","tag-mallorcadiario-en","tag-manacor-en","tag-opinion-en","tag-palma-en","tag-plusvalia-en","tag-prespuestos-generales-del-estado-en","tag-presupuestos-2021-en","tag-puerto-de-andratx-en","tag-valor-catastral-en","tag-valor-de-referencia-de-mercado-en"],"yoast_head":"\nNo me digas Thomas Cook...!! art\u00edculo de opini\u00f3n en Mallorcadiario.com de Jorge S\u00e1inz de Baranda - FMSB Abogados y Economistas en Baleares<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fmsb.eu\/en\/2021\/01\/24\/no-me-digas-thomas-cook-articulo-de-opinion-en-mallorcadiario-com-de-jorge-sainz-de-baranda\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No me digas Thomas Cook...!! art\u00edculo de opini\u00f3n en Mallorcadiario.com de Jorge S\u00e1inz de Baranda - FMSB Abogados y Economistas en Baleares\" \/>\n<meta property=\"og:description\" content=\"  mallorcadiario.com\u00a0 Opini\u00f3n DOMINGO 24DE ENERO DE 2021 DOMINGO 25 DE OCTUBRE DE 2020 No me digas Thomas Cook…!! 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Por\u00a0Jorge S\u00e1inz de Baranda M\u00c1S ART\u00cdCULOS DEL AUTOR   Donde dije digo, digo Diego\u2026 \u00bfCu\u00e1ntas veces hemos utilizado esta expresi\u00f3n sin ser coronados? 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