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La Hacienda Foral de Bizkaia modifica las fechas para la implementación de TicketBAI y el sistema Batuz para autónomos, microempresas y pymes, tras reconocer que no todos los contribuyentes están preparados para adaptarse completamente antes del 1 de enero de 2024. Este aplazamiento no es nuevo, ya que este sistema se estableció inicialmente como obligatorio a partir del 1 de enero de 2022, pero con motivo de la pandemia, su aplicación obligatoria se retrasó hasta el 1 de enero de 2024. A su vez, se estableció un plazo de adhesión voluntaria anticipada hasta el 31 de diciembre de 2023, para cuyo fomento se aprobaron diversos incentivos fiscales.
Cabe destacar que para las grandes empresas, el calendario fijado se mantiene y será obligatoria su adaptación a partir del 1 de enero de 2024. Las pequeñas y medianas empresas, microempresas, trabajadores autónomos, cooperativas de menor tamaño y organizaciones sin fines de lucro se irán incorporando gradualmente por etapas, concluyendo el 1 de enero de 2026.
Con las modificaciones, la implantación obligatoria se fija de la siguiente forma:
1 de enero de 2024: La adopción será obligatoria para las empresas que no sean micropymes.
1 de julio de 2024: La adopción será obligatoria para micropymes que se dediquen a actividades empresariales industriales, fabriles, de construcción y de transporte. También para actividades empresariales y profesionales financieras, jurídicas, de seguros, de alquiler y otras profesiones, excluyendo educación y actividades culturales.
1 de enero de 2025: Será obligatoria para micropymes dedicadas a la hostelería, comercio, reparación de bienes muebles, peluquerías y otros servicios personales (titulares personas jurídicas y ERAR con PJ).
1 de julio de 2025: Será obligatoria para micropymes de hostelería, comercio, reparación de bienes muebles, peluquerías y otros servicios personales (titulares personas físicas y ERAR sin PJ).
1 de enero de 2026: La adopción de Batuz se extiende a entidades total y parcialmente exentas del Impuesto de Sociedades y a entidades sin fines lucrativos. Se incluyen sectores como agricultura, ganadería, pesca, educación, servicios culturales y otros contribuyentes.
A su vez, se continúa incentivando la adopción voluntaria del sistema, al extenderse el período en el cual los 15,000 contribuyentes que ya han implementado Batuz pueden beneficiarse de una deducción. Estos contribuyentes y los que adopten el sistema voluntariamente tendrán derecho, en general, a una compensación del 10% en el IRPF o en el Impuesto de Sociedades.
Os recordamos también la posibilidad de solicitar una exoneración temporal de la obligación de adaptarse a TicketBAI para aquellos contribuyentes que estén cerca de su jubilación, cuando la adaptación al sistema no sea proporcional al tiempo de actividad restante. Y también se extiende hasta 2025 la posibilidad de aplicar una deducción del 30% sobre los gastos relacionados con la adaptación al sistema Batuz en la cuota de IRPF o Impuesto sobre Sociedades.
Si necesitas asesoramiento en la adaptación de tu negocio a TicketBAI y Batuz, no dudes en contactar con nuestros abogados y asesores que te ofrecerán el asesoramiento que necesitas.
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