{"id":18938,"date":"2014-01-13T13:41:56","date_gmt":"2014-01-13T12:41:56","guid":{"rendered":"https:\/\/etl-ilia.es\/general\/criterio-caja-iva-ampliado-31-marzo-2014\/"},"modified":"2024-07-25T13:19:16","modified_gmt":"2024-07-25T11:19:16","slug":"vat-cash-criteria-deadline-extended-march-31","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/","title":{"rendered":"VAT cash criteria: deadline extended until March 31"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 contenido-texto\" id=\"post\"><p class=\"intro\">According to the sole Additional Provision of Royal Decree 1042\/2013 of December 27, published in the BOE on December 30, the deadline for SMEs and practising individual professionals who choose to apply the cash criterion has been extended until March 31, 2014 (initially, the deadline ended last December).<\/p>\n<p>As of January 1, 2014, entrepreneurs and professionals who start their activity or who during 2013 have not exceeded 2 million euros (VAT excluded) in volume of operations may apply the new cash criterion in VAT, regulated by Law 14\/2013, of September 27, on support for entrepreneurs and Royal Decree 828\/2013, as long as they have not had cash collections from the same payer that exceed 100,000 euros.<\/p>\n<p>This option will have to be done expressly before the Tax Agency. Those who begin the activity can submit the census declaration at the beginning of the activity (in both cases, using form 036). The option will be considered valid from the first settlement period that begins after making the option as long as the limits above are maintained. However, the interested party may renounce it.<\/p>\n<p>For more information: <a title=\"BOE-A-2013-13759\" href=\"http:\/\/www.boe.es\/boe\/dias\/2013\/12\/30\/pdfs\/BOE-A-2013-13759. pdf\" target=\"_blank\" rel=\"noopener\">http:\/\/www.boe.es\/boe\/dias\/2013\/12\/30\/pdfs\/BOE-A-2013-13759.pdf<\/a><\/p>\n<div id=\"dc_vk_code\" style=\"display: none;\"><\/div>\n<p>If you need to know more, you can consult our <strong><a href=\"https:\/\/etl-ilia.es\/en\/tax-advice\/\" target=\"_blank\" rel=\"noopener\">Tax Advice&lt;\/a service. &gt;.<\/a><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":10805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[431,180,454],"class_list":["post-18938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-advice-blog","tag-tax-advisor","tag-tax-consultancy","tag-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT cash criteria: deadline extended until March 31 | ILIA ETL GLOBAL<\/title>\n<meta name=\"description\" content=\"The deadline for the VAT cash criterion is extended until March 31. As established by the sole Additional Provision of RDL 1042\/2013.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT cash criteria: deadline extended until March 31 | ILIA ETL GLOBAL\" \/>\n<meta property=\"og:description\" content=\"The deadline for the VAT cash criterion is extended until March 31. As established by the sole Additional Provision of RDL 1042\/2013.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/\" \/>\n<meta property=\"og:site_name\" content=\"ILIA ETL GLOBAL\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IliaConsultoria\/\" \/>\n<meta property=\"article:published_time\" content=\"2014-01-13T12:41:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-25T11:19:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2021\/07\/iva.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"854\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ETL ILIA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@IliaConsultoria\" \/>\n<meta name=\"twitter:site\" content=\"@IliaConsultoria\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VAT cash criteria: deadline extended until March 31 | ILIA ETL GLOBAL","description":"The deadline for the VAT cash criterion is extended until March 31. As established by the sole Additional Provision of RDL 1042\/2013.","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:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/","og_locale":"en_US","og_type":"article","og_title":"VAT cash criteria: deadline extended until March 31 | ILIA ETL GLOBAL","og_description":"The deadline for the VAT cash criterion is extended until March 31. As established by the sole Additional Provision of RDL 1042\/2013.","og_url":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/","og_site_name":"ILIA ETL GLOBAL","article_publisher":"https:\/\/www.facebook.com\/IliaConsultoria\/","article_published_time":"2014-01-13T12:41:56+00:00","article_modified_time":"2024-07-25T11:19:16+00:00","og_image":[{"width":1280,"height":854,"url":"https:\/\/etl-ilia.es\/wp-content\/uploads\/2021\/07\/iva.jpeg","type":"image\/jpeg"}],"author":"ETL ILIA","twitter_card":"summary_large_image","twitter_creator":"@IliaConsultoria","twitter_site":"@IliaConsultoria","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/#article","isPartOf":{"@id":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/"},"author":{"name":"ETL ILIA","@id":"https:\/\/etl-ilia.es\/en\/#\/schema\/person\/8a093428448641ac0e4e0db58aa5029b"},"headline":"VAT cash criteria: deadline extended until March 31","datePublished":"2014-01-13T12:41:56+00:00","dateModified":"2024-07-25T11:19:16+00:00","mainEntityOfPage":{"@id":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/"},"wordCount":491,"commentCount":0,"publisher":{"@id":"https:\/\/etl-ilia.es\/en\/#organization"},"image":{"@id":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/#primaryimage"},"thumbnailUrl":"https:\/\/etl-ilia.es\/wp-content\/uploads\/2021\/07\/iva.jpeg","keywords":["Tax Advisor","Tax Consultancy","VAT"],"articleSection":["Tax Advice Blog"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/","url":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/","name":"VAT cash criteria: deadline extended until March 31 | ILIA ETL GLOBAL","isPartOf":{"@id":"https:\/\/etl-ilia.es\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/#primaryimage"},"image":{"@id":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/#primaryimage"},"thumbnailUrl":"https:\/\/etl-ilia.es\/wp-content\/uploads\/2021\/07\/iva.jpeg","datePublished":"2014-01-13T12:41:56+00:00","dateModified":"2024-07-25T11:19:16+00:00","description":"The deadline for the VAT cash criterion is extended until March 31. As established by the sole Additional Provision of RDL 1042\/2013.","breadcrumb":{"@id":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/#primaryimage","url":"https:\/\/etl-ilia.es\/wp-content\/uploads\/2021\/07\/iva.jpeg","contentUrl":"https:\/\/etl-ilia.es\/wp-content\/uploads\/2021\/07\/iva.jpeg","width":1280,"height":854,"caption":"Criterio de caja IVA | ETL ILIA"},{"@type":"BreadcrumbList","@id":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/vat-cash-criteria-deadline-extended-march-31\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/etl-ilia.es\/en\/"},{"@type":"ListItem","position":2,"name":"VAT cash criteria: deadline extended until March 31"}]},{"@type":"WebSite","@id":"https:\/\/etl-ilia.es\/en\/#website","url":"https:\/\/etl-ilia.es\/en\/","name":"ETL ILIA","description":"Tax and Legal","publisher":{"@id":"https:\/\/etl-ilia.es\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/etl-ilia.es\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/etl-ilia.es\/en\/#organization","name":"ETL ILIA","url":"https:\/\/etl-ilia.es\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/etl-ilia.es\/en\/#\/schema\/logo\/image\/","url":"https:\/\/etl-ilia.es\/wp-content\/uploads\/2024\/11\/2024-Logo-ETL-ILIA-requadre-vermell-1.png","contentUrl":"https:\/\/etl-ilia.es\/wp-content\/uploads\/2024\/11\/2024-Logo-ETL-ILIA-requadre-vermell-1.png","width":500,"height":333,"caption":"ETL ILIA"},"image":{"@id":"https:\/\/etl-ilia.es\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/IliaConsultoria\/","https:\/\/x.com\/IliaConsultoria","https:\/\/www.linkedin.com\/company\/etl-ilia\/"]},{"@type":"Person","@id":"https:\/\/etl-ilia.es\/en\/#\/schema\/person\/8a093428448641ac0e4e0db58aa5029b","name":"ETL ILIA","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/3a41b9e7f7223f83b639483a42886ff99e1a682b3e97bc90e72a6c5b5c9aac05?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3a41b9e7f7223f83b639483a42886ff99e1a682b3e97bc90e72a6c5b5c9aac05?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3a41b9e7f7223f83b639483a42886ff99e1a682b3e97bc90e72a6c5b5c9aac05?s=96&d=mm&r=g","caption":"ETL ILIA"},"description":"ETL ILIA es un despacho profesional especializado en asesor\u00eda fiscal y legal de empresas para el mercado nacional e internacional."}]}},"_links":{"self":[{"href":"https:\/\/etl-ilia.es\/en\/wp-json\/wp\/v2\/posts\/18938","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/etl-ilia.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/etl-ilia.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/etl-ilia.es\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/etl-ilia.es\/en\/wp-json\/wp\/v2\/comments?post=18938"}],"version-history":[{"count":0,"href":"https:\/\/etl-ilia.es\/en\/wp-json\/wp\/v2\/posts\/18938\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/etl-ilia.es\/en\/wp-json\/wp\/v2\/media\/10805"}],"wp:attachment":[{"href":"https:\/\/etl-ilia.es\/en\/wp-json\/wp\/v2\/media?parent=18938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/etl-ilia.es\/en\/wp-json\/wp\/v2\/categories?post=18938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/etl-ilia.es\/en\/wp-json\/wp\/v2\/tags?post=18938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}