{"id":10742,"date":"2025-05-16T12:00:29","date_gmt":"2025-05-16T12:00:29","guid":{"rendered":"https:\/\/www.italiafideiussioni.it\/fianza-para-representante-fiscal-iva-todas-las-novedades-del-decreto-2025\/"},"modified":"2026-03-30T18:03:31","modified_gmt":"2026-03-30T18:03:31","slug":"fianza-para-representante-fiscal-iva-todas-las-novedades-del-decreto-2025","status":"publish","type":"post","link":"https:\/\/www.italiafideiussioni.it\/es\/fianza-para-representante-fiscal-iva-todas-las-novedades-del-decreto-2025\/","title":{"rendered":"Fianza para Representante Fiscal IVA: todas las novedades del decreto 2025."},"content":{"rendered":"\n<p><span style=\"font-weight: 400;\">Imagina que eres un empresario extranjero decidido a expandir tu negocio en Italia.<br\/> Te enfrentas al complicado mundo de la fiscalidad y te encuentras con el concepto de \u201cRepresentante Fiscal\u201d. Esta figura, esencial para operar legalmente en nuestro pa\u00eds a efectos del IVA, conlleva ciertas responsabilidades espec\u00edficas, entre ellas, la prestaci\u00f3n de una fianza obligatoria.<br\/> Pero, \u00bfqu\u00e9 ha cambiado con el nuevo decreto del 17 de abril de 2025?    <\/span><\/p>\n\n<p><span style=\"font-weight: 400;\">Acomp\u00e1\u00f1anos en este recorrido, donde aclararemos todas tus dudas.<\/span><\/p>\n<div class=\"gb-container gb-container-55c85d99\">\n<style>.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-content-wrap{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-contents-title-wrap{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-contents-title{font-weight:regular;font-style:normal;}.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-content-wrap .kb-table-of-content-list{color:#00397d;font-size:1.2em;line-height:30px;font-weight:regular;font-style:normal;margin-top:var(--global-kb-spacing-sm, 1.5rem);margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-content-wrap .kb-table-of-content-list .kb-table-of-contents__entry:hover{color:#3bbff0;}@media all and (max-width: 767px){.kb-table-of-content-nav.kb-table-of-content-id10459_363da1-54 .kb-table-of-content-wrap .kb-table-of-content-list{font-size:1em;}}<\/style>\n<\/div><style>.wp-block-kadence-spacer.kt-block-spacer-10459_5da197-ee .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_5da197-ee .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_5da197-ee\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n<div class=\"gb-container gb-container-65e3eaa7\">\n\n<div class=\"gb-headline gb-headline-67de0b98 gb-headline-text\"><b><b><b><strong><b>\u00bfPor qu\u00e9 elegir Italiafideiussioni.it para tu garant\u00eda?<\/b><\/strong><\/b><\/b><\/b><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-bce3e5b5\">\n<div class=\"gb-grid-column gb-grid-column-4507ebde\"><div class=\"gb-container gb-container-4507ebde\">\n<style>.kt-svg-icons10459_38fb0b-50 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette4, #2D3748);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons10459_38fb0b-50{justify-content:center;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons10459_38fb0b-50 alignnone\"><style>.kt-svg-item-10459_df98ff-79 .kb-svg-icon-wrap, .kt-svg-style-stacked.kt-svg-item-10459_df98ff-79 .kb-svg-icon-wrap{color:#8ed1fc;font-size:50px;}<\/style>\n<div class=\"wp-block-kadence-single-icon kt-svg-style-default kt-svg-icon-wrap kt-svg-item-10459_df98ff-79\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_handshake\"><svg viewBox=\"0 0 640 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M434.7 64h-85.9c-8 0-15.7 3-21.6 8.4l-98.3 90c-.1.1-.2.3-.3.4-16.6 15.6-16.3 40.5-2.1 56 12.7 13.9 39.4 17.6 56.1 2.7.1-.1.3-.1.4-.2l79.9-73.2c6.5-5.9 16.7-5.5 22.6 1 6 6.5 5.5 16.6-1 22.6l-26.1 23.9L504 313.8c2.9 2.4 5.5 5 7.9 7.7V128l-54.6-54.6c-5.9-6-14.1-9.4-22.6-9.4zM544 128.2v223.9c0 17.7 14.3 32 32 32h64V128.2h-96zm48 223.9c-8.8 0-16-7.2-16-16s7.2-16 16-16 16 7.2 16 16-7.2 16-16 16zM0 384h64c17.7 0 32-14.3 32-32V128.2H0V384zm48-63.9c8.8 0 16 7.2 16 16s-7.2 16-16 16-16-7.2-16-16c0-8.9 7.2-16 16-16zm435.9 18.6L334.6 217.5l-30 27.5c-29.7 27.1-75.2 24.5-101.7-4.4-26.9-29.4-24.8-74.9 4.4-101.7L289.1 64h-83.8c-8.5 0-16.6 3.4-22.6 9.4L128 128v223.9h18.3l90.5 81.9c27.4 22.3 67.7 18.1 90-9.3l.2-.2 17.9 15.5c15.9 13 39.4 10.5 52.3-5.4l31.4-38.6 5.4 4.4c13.7 11.1 33.9 9.1 45-4.7l9.5-11.7c11.2-13.8 9.1-33.9-4.6-45.1z\"\/><\/svg><\/span><\/div>\n<\/div>\n\n\n\n<p class=\"gb-headline gb-headline-a07e0bab gb-headline-text\"><b><b><b><strong>Asesoramiento dedicado y personalizado<\/strong><\/b><\/b><\/b><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-92e9ab27\"><div class=\"gb-container gb-container-92e9ab27\">\n<style>.kt-svg-icons10459_09be25-f9 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette4, #2D3748);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons10459_09be25-f9{justify-content:center;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons10459_09be25-f9 alignnone\"><style>.kt-svg-item-10459_69b8a0-05 .kb-svg-icon-wrap, .kt-svg-style-stacked.kt-svg-item-10459_69b8a0-05 .kb-svg-icon-wrap{color:#8ed1fc;font-size:50px;}<\/style>\n<div class=\"wp-block-kadence-single-icon kt-svg-style-default kt-svg-icon-wrap kt-svg-item-10459_69b8a0-05\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_clipboard-check\"><svg viewBox=\"0 0 384 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M336 64h-80c0-35.3-28.7-64-64-64s-64 28.7-64 64H48C21.5 64 0 85.5 0 112v352c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V112c0-26.5-21.5-48-48-48zM192 40c13.3 0 24 10.7 24 24s-10.7 24-24 24-24-10.7-24-24 10.7-24 24-24zm121.2 231.8l-143 141.8c-4.7 4.7-12.3 4.6-17-.1l-82.6-83.3c-4.7-4.7-4.6-12.3.1-17L99.1 285c4.7-4.7 12.3-4.6 17 .1l46 46.4 106-105.2c4.7-4.7 12.3-4.6 17 .1l28.2 28.4c4.7 4.8 4.6 12.3-.1 17z\"\/><\/svg><\/span><\/div>\n<\/div>\n\n\n\n<p class=\"gb-headline gb-headline-9e7d8fe0 gb-headline-text\"><b><b><b><strong>Apoyo completo hasta la aprobaci\u00f3n final por parte de la Agencia Tributaria<\/strong><\/b><\/b><\/b><\/p>\n\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-b189e0e5\"><div class=\"gb-container gb-container-b189e0e5\">\n<style>.kt-svg-icons10459_89bb1f-da .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette4, #2D3748);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons10459_89bb1f-da{justify-content:center;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons10459_89bb1f-da alignnone\"><style>.kt-svg-item-10459_ca1926-64 .kb-svg-icon-wrap, .kt-svg-style-stacked.kt-svg-item-10459_ca1926-64 .kb-svg-icon-wrap{color:#8ed1fc;font-size:50px;}<\/style>\n<div class=\"wp-block-kadence-single-icon kt-svg-style-default kt-svg-icon-wrap kt-svg-item-10459_ca1926-64\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_fast-forward\"><svg viewBox=\"0 0 512 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M512 76v360c0 6.6-5.4 12-12 12h-40c-6.6 0-12-5.4-12-12V284.1L276.5 440.6c-20.6 17.2-52.5 2.8-52.5-24.6V284.1L52.5 440.6C31.9 457.8 0 443.4 0 416V96c0-27.4 31.9-41.7 52.5-24.6L224 226.8V96c0-27.4 31.9-41.7 52.5-24.6L448 226.8V76c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12z\"\/><\/svg><\/span><\/div>\n<\/div>\n\n\n\n<p class=\"gb-headline gb-headline-49256118 gb-headline-text\"><b><b><b><strong>Rapidez y precisi\u00f3n en la tramitaci\u00f3n<\/strong><\/b><\/b><\/b><\/p>\n\n<\/div><\/div>\n<\/div>\n\n\n<p class=\"gb-headline gb-headline-0fe2e8eb gb-headline-text\"><b><b><b><b><span style=\"font-weight: 400;\">Las nuevas reglas sobre la fianza obligatoria para el representante fiscal a efectos de IVA representan una gran oportunidad para trabajar con mayor claridad y seguridad.<br> Ahora que tienes todas las herramientas necesarias, tu camino hacia una representaci\u00f3n fiscal correcta es m\u00e1s simple y seguro que nunca. <\/span><\/b><\/b><\/b><\/b><\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42, .wp-block-kadence-advancedbtn.kb-btns10459_de8d63-42, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns10459_de8d63-42{margin-top:30px;}.wp-block-kadence-advancedbtn.kb-btns10459_de8d63-42{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns10459_de8d63-42 .kt-button{font-weight:normal;font-style:normal;}.kt-btns10459_de8d63-42 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns10459_de8d63-42 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns10459_de8d63-42\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn10459_f49cae-45.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn10459_f49cae-45.kb-button{background:#0056b3;font-size:20px;border-top-left-radius:6px;border-top-right-radius:6px;border-bottom-right-radius:6px;border-bottom-left-radius:6px;padding-top:12px;padding-right:12px;padding-bottom:12px;padding-left:12px;margin-top:12px;margin-bottom:24px;}.wp-block-kadence-advancedbtn .kb-btn10459_f49cae-45.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn10459_f49cae-45.kb-button:focus{background:#003f88;}<\/style><a class=\"kb-button kt-button button kb-btn10459_f49cae-45 kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-kadence-singlebtn\" href=\"#per-preventivo\"><span class=\"kt-btn-inner-text\">Solicite una cotizaci\u00f3n de fianza ahora<\/span><\/a><\/div>\n\n<\/div><style>.wp-block-kadence-spacer.kt-block-spacer-10459_6797c0-31 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_6797c0-31 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_6797c0-31\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-8cc7efb1 gb-headline-text\"><b>\u00bfQu\u00e9 es el Representante Fiscal a efectos de IVA?<\/b><\/h2>\n\n<p><b>(El Mundo Ordinario)<\/b><b><br\/><\/b><span style=\"font-weight: 400;\"> El representante fiscal es una figura obligatoria cuando una empresa extranjera, sin sede en Italia, realiza operaciones sujetas a IVA. Este intermediario desempe\u00f1a un papel clave en la gesti\u00f3n de las obligaciones fiscales de la empresa que representa. <\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_6a369d-a5 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_6a369d-a5 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_6a369d-a5\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-a74efcd4 gb-headline-text\"><b>La novedad del Decreto del 17 de abril de 2025<\/b><\/h2>\n\n<p> <span style=\"font-weight: 400;\">El <\/span><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/8967757\/Provvedimento-garanzia-Rappresentanti+fiscali+del+17+aprile+2025.pdf\/6292532f-f2f3-e4e3-5e52-d0428d2fa88e?t=1744901177741\"><b>Decreto del Director de la Agencia Tributaria del 17 de abril de 2025<\/b><\/a><span style=\"font-weight: 400;\"> establece nuevas modalidades operativas para quienes asuman el papel de representante fiscal, centr\u00e1ndose especialmente en la obligaci\u00f3n de la garant\u00eda mediante fianza. En resumen: <\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Nuevos requisitos subjetivos obligatorios.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Importes actualizados para las garant\u00edas exigidas.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">Procedimientos m\u00e1s precisos para presentar la fianza.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_0c5a24-31 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_0c5a24-31 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_0c5a24-31\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-01f369ed gb-headline-text\"><b>Requisitos subjetivos para el representante fiscal<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">Muchos podr\u00edan subestimar la importancia de estos requisitos, pero \u00a1atenci\u00f3n!: la falta de uno solo de ellos conlleva la p\u00e9rdida autom\u00e1tica de la representaci\u00f3n fiscal. Los requisitos necesarios incluyen: <\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">No tener condenas por delitos financieros.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">No tener procesos penales pendientes por delitos fiscales.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">Cumplimiento de la normativa contributiva y tributaria.<br\/><\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_44be1b-34 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_44be1b-34 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_44be1b-34\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n<div class=\"gb-container gb-container-f6f1ced3\">\n\n<div class=\"gb-headline gb-headline-6aaa1400 gb-headline-text\"><b>\u00bfEst\u00e1 listo para obtener su fianza de representante fiscal?<\/b><\/div>\n\n\n\n<div class=\"gb-headline gb-headline-fc127796 gb-headline-text\"><b>Cont\u00e1ctanos y recibe tu cotizaci\u00f3n personalizada r\u00e1pidamente.<\/b><\/div>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8, .wp-block-kadence-advancedbtn.kb-btns10459_b6e530-a8, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns10459_b6e530-a8{margin-top:30px;}.wp-block-kadence-advancedbtn.kb-btns10459_b6e530-a8{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns10459_b6e530-a8 .kt-button{font-weight:normal;font-style:normal;}.kt-btns10459_b6e530-a8 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns10459_b6e530-a8 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns10459_b6e530-a8\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn10459_86a91d-a4.kb-button{width:initial;}.wp-block-kadence-advancedbtn .kb-btn10459_86a91d-a4.kb-button{background:#0056b3;font-size:20px;border-top-left-radius:6px;border-top-right-radius:6px;border-bottom-right-radius:6px;border-bottom-left-radius:6px;padding-top:12px;padding-right:12px;padding-bottom:12px;padding-left:12px;margin-top:12px;margin-bottom:24px;}.wp-block-kadence-advancedbtn .kb-btn10459_86a91d-a4.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn10459_86a91d-a4.kb-button:focus{background:#003f88;}<\/style><a class=\"kb-button kt-button button kb-btn10459_86a91d-a4 kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-fill  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-kadence-singlebtn\" href=\"#per-preventivo\"><span class=\"kt-btn-inner-text\">Cont\u00e1ctanos para solicitar informaci\u00f3n y presupuesto.<\/span><\/a><\/div>\n\n<\/div><style>.wp-block-kadence-spacer.kt-block-spacer-10459_fe13a0-00 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_fe13a0-00 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_fe13a0-00\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-b0e107dd gb-headline-text\"><b>Fianza obligatoria: \u00bfqui\u00e9n debe presentarla?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">Aqu\u00ed llegamos al punto central de la novedad del decreto: la garant\u00eda (fianza) es obligatoria solo para quienes representen a dos o m\u00e1s sujetos. La cuant\u00eda var\u00eda seg\u00fan el n\u00famero de representados: <\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">De 2 a 9 sujetos: 30.000 \u20ac<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">De 10 a 50 sujetos: 100.000 \u20ac<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">De 51 a 100 sujetos: 300.000 \u20ac<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">De 101 a 1000 sujetos: 1.000.000 \u20ac<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">M\u00e1s de 1000 sujetos: 2.000.000 \u20ac<\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\"><b>Quien representa a un solo sujeto no est\u00e1 obligado a presentar ninguna garant\u00eda<\/b>, pero s\u00ed debe declarar el cumplimiento de los requisitos subjetivos.<\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_c6ee60-83 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_c6ee60-83 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_c6ee60-83\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-7ba12e5a gb-headline-text\"><b>\u00bfC\u00f3mo se presta la fianza?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">La garant\u00eda puede presentarse en forma de:<\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><b>P\u00f3liza de seguro de cauci\u00f3n<\/b><br\/><\/li>\n\n\n\n<li><b>Aval bancario<\/b><br\/><\/li>\n\n\n\n<li><b>Dep\u00f3sito en t\u00edtulos del Estado<\/b><b><br\/><\/b><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">El documento debe incluir informaci\u00f3n espec\u00edfica: datos de identificaci\u00f3n, importe garantizado, duraci\u00f3n m\u00ednima de 48 meses e indicaci\u00f3n de la Direcci\u00f3n Provincial competente de la Agencia Tributaria.<\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_66de4f-9a .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_66de4f-9a .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_66de4f-9a\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-d58e20c3 gb-headline-text\"><b>\u00bfQu\u00e9 ocurre si aumentan los sujetos representados?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">Si durante tu actividad aumenta el n\u00famero de sujetos representados y pasas a un nuevo tramo, deber\u00e1s presentar una nueva fianza correspondiente al nuevo nivel, y liberar la garant\u00eda anterior una vez aceptada la nueva.<\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_97a3be-dc .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_97a3be-dc .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_97a3be-dc\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-c7f93f15 gb-headline-text\"><b>Procedimiento para presentar la garant\u00eda<\/b><\/h2>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_90bba7-3a .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_90bba7-3a .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_90bba7-3a\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<p><span style=\"font-weight: 400;\">La fianza debe presentarse junto con la declaraci\u00f3n de inicio de actividad o con la modificaci\u00f3n de los datos del IVA ante la Direcci\u00f3n Provincial competente. La Agencia Tributaria verificar\u00e1 la documentaci\u00f3n y, una vez aprobada, habilitar\u00e1 oficialmente al representante fiscal para operar. <\/span><\/p>\n\n<h2 class=\"gb-headline gb-headline-b085346c gb-headline-text\"><b>\u00bfQu\u00e9 pasa si no se presenta la fianza?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">Si un representante fiscal ya en activo no presenta la fianza en un plazo de 60 d\u00edas desde la entrada en vigor del decreto, la Agencia iniciar\u00e1 el procedimiento para cancelar las partidas de IVA de los sujetos representados. Se concede un plazo adicional de 60 d\u00edas antes de la cancelaci\u00f3n definitiva de dichas partidas. <\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_7c7538-64 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_7c7538-64 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_7c7538-64\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n<h2 class=\"gb-headline gb-headline-21299b94 gb-headline-text\"><b>\u00bfQu\u00e9 hacer hoy para cumplir con la normativa?<\/b><\/h2>\n\n<p><span style=\"font-weight: 400;\">La clave para enfrentar esta nueva normativa con tranquilidad es actuar de inmediato y asegurarse de:<\/span><\/p>\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Verificar los requisitos subjetivos.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Calcular el importe de la fianza en funci\u00f3n del n\u00famero de representados.<\/span><br\/><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Presentar correctamente la garant\u00eda a la Agencia Tributaria.<\/span><span style=\"font-weight: 400;\"><br\/><\/span><\/li>\n<\/ul>\n\n<p><span style=\"font-weight: 400;\">Hacer todo esto hoy significa proteger tu futuro y el de tus clientes en Italia.<\/span><\/p>\n<style>.wp-block-kadence-spacer.kt-block-spacer-10459_33b15b-17 .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-10459_33b15b-17 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-10459_33b15b-17\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n<div class=\"gb-container gb-container-77a16a6c\">\n\n<div class=\"gb-headline gb-headline-d38a71f4 gb-headline-text\"><b>\u00bfNecesita una fianza de representante fiscal del IVA?<\/b><\/div>\n\n\n\n<div class=\"gb-headline gb-headline-841bd1ab gb-headline-text\"><b>Solicite ahora un presupuesto gratuito y sin compromiso. Respuesta en 24 horas. <\/b>.<\/div>\n\n\n<div class=\"gb-container gb-container-02587cc9\">\n\n<a class=\"gb-button gb-button-87c612e1\" href=\"tel:+39055285313\"><span class=\"gb-icon\"><svg viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M164.9 24.6c-7.7-18.6-28-28.5-47.4-23.2l-88 24C12.1 30.2 0 46 0 64C0 311.4 200.6 512 448 512c18 0 33.8-12.1 38.6-29.5l24-88c5.3-19.4-4.6-39.7-23.2-47.4l-96-40c-16.3-6.8-35.2-2.1-46.3 11.6L304.7 368C234.3 334.7 177.3 277.7 144 207.3L193.3 167c13.7-11.2 18.4-30 11.6-46.3l-40-96z\"><\/path><\/svg><\/span><span class=\"gb-button-text\">+39 055 28.53.13<\/span><\/a>\n\n\n\n<a class=\"gb-button gb-button-efe5f4d0\" href=\"https:\/\/wa.me\/+393397150157\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg><\/span><span class=\"gb-button-text\">Scrivi su Whataspp<\/span><\/a>\n\n\n\n<a class=\"gb-button gb-button-db07f0c8\" href=\"mailto:info@italiafideiussioni.it\"><span class=\"gb-icon\"><svg aria-hidden=\"true\" role=\"img\" height=\"1em\" width=\"1em\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path fill=\"currentColor\" d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg><\/span><span class=\"gb-button-text\">Scrivici una mail<\/span><\/a>\n\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Imagina que eres un empresario extranjero decidido a expandir tu negocio en Italia. Te enfrentas al complicado mundo de la fiscalidad y te encuentras con el concepto de \u201cRepresentante Fiscal\u201d. Esta figura, esencial para operar legalmente en nuestro pa\u00eds a efectos del IVA, conlleva ciertas responsabilidades espec\u00edficas, entre ellas, la prestaci\u00f3n de una fianza obligatoria. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":10466,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"Cauci\u00f3n para el Representante Fiscal del IVA 2025: Nuevas Reglas y Gu\u00eda Completa","_yoast_wpseo_metadesc":"Inf\u00f3rmate sobre todo sobre la fianza de representaci\u00f3n fiscal a efectos del IVA actualizada al decreto de 17 de abril de 2025. 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