{"id":25270,"date":"2022-08-09T11:21:00","date_gmt":"2022-08-09T09:21:00","guid":{"rendered":"https:\/\/tickelia.com\/demo_2023\/?p=25270"},"modified":"2022-09-21T11:52:27","modified_gmt":"2022-09-21T09:52:27","slug":"recuperar-iva-en-portugal","status":"publish","type":"post","link":"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-portugal\/","title":{"rendered":"\u00bfC\u00f3mo recuperar el IVA en Portugal?"},"content":{"rendered":"\n<p><strong>En Portugal, al IVA se le denomina \u201cImposto sobre o Valor Adicionado\u201d (IVA), y es uno de los pa\u00edses con un porcentaje de IVA general m\u00e1s alto de toda Europa. El tipo general de IVA en Portugal es del 23% y solo es superado por los pa\u00edses escandinavos. Pese a ello, el pa\u00eds luso tambi\u00e9n cuenta con un IVA reducido del 13% y uno superreducido del 6%.<\/strong> <strong>Veamos c\u00f3mo se puede recuperar el IVA en Portugal.<\/strong><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Tabla de contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-portugal\/#1-servicios-y-productos-segun-el-tipo-de-iva-de-portugal\" >1. Servicios y productos seg\u00fan el tipo de IVA de Portugal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-portugal\/#2-gastos-deducibles-en-portugal\" >2. Gastos deducibles en Portugal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-portugal\/#3-recuperacion-del-iva-para-empresas-de-paises-miembro-de-la-ue\" >3. Recuperaci\u00f3n del IVA para empresas de pa\u00edses miembro de la UE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-portugal\/#4-recuperacion-del-iva-para-empresas-de-paises-no-miembro-de-la-ue\" >4. Recuperaci\u00f3n del IVA para empresas de pa\u00edses no miembro de la UE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-portugal\/#5-recuperar-el-iva-en-portugal\" >5. Recuperar el IVA en Portugal<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1-servicios-y-productos-segun-el-tipo-de-iva-de-portugal\"><\/span>1. Servicios y productos seg\u00fan el tipo de IVA de Portugal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>El IVA reducido del 13% se aplica al <strong>combustible<\/strong>, a algunos productos alimentarios, <strong>entradas para eventos culturales<\/strong> y competiciones deportivas, entre otros.<\/p>\n\n\n\n<p>Mientras que el IVA superreducido del 6% se aplica al <strong>alojamiento<\/strong>, <strong>transporte<\/strong>, varios productos alimentarios, al <strong>suministro de agua<\/strong> y <strong>medicinas<\/strong>, entre otros.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2-gastos-deducibles-en-portugal\"><\/span>2. Gastos deducibles en Portugal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Portugal es uno de los pa\u00edses en el que las empresas que viajan por negocios no pueden <a href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/como-recuperar-el-iva-de-los-gastos-de-empresa\/\" target=\"_blank\" rel=\"noreferrer noopener\">desgravarse el IVA<\/a> de demasiados servicios. Concretamente, la lista de servicios y productos en los que se puede recuperar el IVA en Portugal se reduce a estos dos conceptos:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Ferias y exhibiciones <\/strong>(deducci\u00f3n total del 13% del IVA).<\/li><li><strong>Combustible <\/strong>(deducci\u00f3n parcial del 23% del IVA).<\/li><\/ul>\n\n\n\n<p>Por lo tanto, los dem\u00e1s <a href=\"https:\/\/tickelia.com\/demo_2023\/blog\/digitalizacion\/codigo-qr-facturas-portugal\/\" target=\"_blank\" rel=\"noreferrer noopener\">gastos relacionados con los viajes de negocio<\/a> y que se pueden considerar esenciales, como el <strong>alojamiento<\/strong>, las <strong>dietas<\/strong> o los <strong>peajes<\/strong>, <strong>no se consideran como un gasto deducible en Portugal<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3-recuperacion-del-iva-para-empresas-de-paises-miembro-de-la-ue\"><\/span>3. Recuperaci\u00f3n del IVA para empresas de pa\u00edses miembro de la UE<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Del mismo modo que en otros pa\u00edses de la UE, <strong>se puede recuperar el IVA en Portugal<\/strong>, gracias a la <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/es\/ALL\/?uri=CELEX:32006L0112\" target=\"_blank\" rel=\"noreferrer noopener\">Directiva Europea del IVA<\/a>, siempre que la empresa solicitante tenga sede en un pa\u00eds miembro de la UE.<\/p>\n\n\n\n<p>En el caso de Portugal, las empresas que hayan generado un gasto en este pa\u00eds, y quieran recuperar el IVA soportado, deber\u00e1n solicitarlo a trav\u00e9s del <a href=\"https:\/\/www.portaldasfinancas.gov.pt\/at\/html\/index.html\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>enlace oficial de la Agencia Tributaria portuguesa<\/strong><\/a>.<\/p>\n\n\n\n<p>A diferencia de otros pa\u00edses de la UE, <strong>no se especifica una fecha l\u00edmite para la solicitud<\/strong>, pero s\u00ed se define un plazo de hasta un a\u00f1o natural para recibir la recuperaci\u00f3n, en caso de ser aprobada.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4-recuperacion-del-iva-para-empresas-de-paises-no-miembro-de-la-ue\"><\/span>4. Recuperaci\u00f3n del IVA para empresas de pa\u00edses no miembro de la UE<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Para las empresas que no pertenezcan a un pa\u00eds miembro de la UE, deben seguir los art\u00edculos indicados en la <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:31986L0560&amp;qid=1425222205431&amp;from=EN\" target=\"_blank\" rel=\"noreferrer noopener\">Directiva Europea n\u00famero 13<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5-recuperar-el-iva-en-portugal\"><\/span><strong>5. Recuperar el IVA en Portugal<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>En conclusi\u00f3n, a modo de resumen:<\/p>\n\n\n\n<div style=\"position: relative; width: 100%; height: 0; padding-top: 46.8750%;\n padding-bottom: 48px; box-shadow: 0 2px 8px 0 rgba(63,69,81,0.16); margin-top: 1.6em; margin-bottom: 0.9em; overflow: hidden;\n border-radius: 8px; will-change: transform;\">\n  <iframe loading=\"lazy\" style=\"position: absolute; width: 100%; height: 100%; top: 0; left: 0; border: none; padding: 0;margin: 0;\" src=\"https:\/\/www.canva.com\/design\/DAFHxtdcQ4Y\/view?embed\" allowfullscreen=\"allowfullscreen\" allow=\"fullscreen\">\n  <\/iframe>\n<\/div>\n<a href=\"https:\/\/www.canva.com\/design\/DAFHxtdcQ4Y\/view?utm_content=DAFHxtdcQ4Y&amp;utm_campaign=designshare&amp;utm_medium=embeds&amp;utm_source=link\" target=\"_blank\" rel=\"noopener\"><\/a>\n","protected":false},"excerpt":{"rendered":"<p>En Portugal, al IVA se le denomina \u201cImposto sobre o Valor Adicionado\u201d (IVA), y es uno de los pa\u00edses con un porcentaje de IVA general m\u00e1s alto de toda Europa. El tipo general de IVA en Portugal es del 23% y solo es superado por los pa\u00edses escandinavos. Pese a ello, el pa\u00eds luso tambi\u00e9n [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":25458,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3897],"tags":[834,572,739],"class_list":["post-25270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iva","tag-deduccion-del-iva","tag-iva","tag-recuperacion-del-iva"],"acf":[],"lang":"es","translations":{"es":25270},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/25270","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/comments?post=25270"}],"version-history":[{"count":0,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/25270\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media\/25458"}],"wp:attachment":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media?parent=25270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/categories?post=25270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/tags?post=25270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}