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<oembed><version>1.0</version><provider_name>w2v</provider_name><provider_url>https://way2vat.com/es/</provider_url><author_name>Arik Mergi</author_name><author_url>https://way2vat.com/es/author/arikarikmergi-com/</author_url><title>Modelo 361: &#xBF;Estoy obligado a presentarlo?&#xA0; - w2v</title><type>rich</type><width>600</width><height>338</height><html>&lt;blockquote class="wp-embedded-content" data-secret="gcXmJNjRq6"&gt;&lt;a href="https://way2vat.com/es/modelo-361-estoy-obligado-a-presentarlo/"&gt;Modelo 361: &#xBF;Estoy obligado a presentarlo?&#xA0;&lt;/a&gt;&lt;/blockquote&gt;&lt;iframe sandbox="allow-scripts" security="restricted" src="https://way2vat.com/es/modelo-361-estoy-obligado-a-presentarlo/embed/#?secret=gcXmJNjRq6" width="600" height="338" title="&#xAB;Modelo 361: &#xBF;Estoy obligado a presentarlo?&#xA0;&#xBB; &#x2014; w2v" data-secret="gcXmJNjRq6" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"&gt;&lt;/iframe&gt;&lt;script type="text/javascript"&gt;
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</html><thumbnail_url>https://way2vat.com/wp-content/uploads/2025/08/modelo-361-01-scaled-1.jpg</thumbnail_url><thumbnail_width>2560</thumbnail_width><thumbnail_height>979</thumbnail_height><description>&#xBF;Qu&#xE9; es el modelo 361?&nbsp; El&nbsp;modelo 361&nbsp;tiene como objetivo regular las devoluciones de las cuotas del&nbsp;IVA&nbsp;soportadas por empresas o profesionales que no tienen sede en Espa&#xF1;a, ni en la Comunidad Econ&#xF3;mica Europea, Islas Canarias, Ceuta o Melilla, por adquisiciones o importaciones realizadas en los anteriores territorios.&nbsp;&nbsp; &#xBF;Qui&#xE9;n est&#xE1; obligado a presentarlo?&nbsp; Esta declaraci&#xF3;n no es [&hellip;]</description></oembed>
