{"id":25276,"date":"2022-08-18T11:22:00","date_gmt":"2022-08-18T09:22:00","guid":{"rendered":"https:\/\/tickelia.com\/demo_2023\/?p=25276"},"modified":"2022-09-21T11:53:38","modified_gmt":"2022-09-21T09:53:38","slug":"recuperar-iva-en-italia","status":"publish","type":"post","link":"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-italia\/","title":{"rendered":"\u00bfC\u00f3mo recuperar el IVA en Italia?"},"content":{"rendered":"\n<p><strong>En italiano, el concepto de IVA se conoce como \u201cImposta sul Valore Aggjunto\u201d (IVA). En este caso, se mantienen las mismas siglas que en Espa\u00f1a. Italia tambi\u00e9n cuenta con un tipo general de IVA, del 22% y con dos tipos reducidos, uno del 10 % y otro superreducido del 5%. Vamos a comprobar c\u00f3mo se puede recuperar el IVA en Italia.<\/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-italia\/#1-servicios-y-productos-segun-el-tipo-de-iva-en-italia\" >1. Servicios y productos seg\u00fan el tipo de IVA en Italia<\/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-italia\/#2-gastos-deducibles-en-italia\" >2. Gastos deducibles en Italia<\/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-italia\/#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-italia\/#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-italia\/#5-recuperar-el-iva-en-italia\" >5. Recuperar el IVA en Italia<\/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-en-italia\"><\/span>1. Servicios y productos seg\u00fan el tipo de IVA en Italia<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>El IVA en Italia se aplica con tres porcentajes. El general es del 22% y se aplica, de manera parcial, a productos y servicios relacionados con los autom\u00f3viles, como el <strong>alquiler de veh\u00edculos<\/strong>, los <strong>peajes <\/strong>y el <strong>combustible<\/strong>.<\/p>\n\n\n\n<p>Por otro lado, Italia dispone de dos tipos de IVA reducidos, del 10% y 5%, que se aplican a diversos productos alimentarios, <strong>suministro de agua<\/strong>, productos farmac\u00e9uticos, peri\u00f3dicos, <strong>alojamiento en hoteles<\/strong>, <strong>restauraci\u00f3n<\/strong> o accesos a eventos deportivos, entre otros.<\/p>\n\n\n\n<p>Por \u00faltimo, el IVA superreducido del 4% se aplica, tambi\u00e9n, en ciertos <strong>alimentos<\/strong>, libros, <strong>licencias de televisi\u00f3n<\/strong> o en algunos <strong>servicios sociales<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2-gastos-deducibles-en-italia\"><\/span>2. Gastos deducibles en Italia<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Los gastos de los que se puede <a href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/como-recuperar-el-iva-de-los-gastos-de-empresa\/\">deducir el IVA<\/a> en Italia son los siguientes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Alojamiento<\/strong> (deducci\u00f3n total del 10% del IVA).<\/li><li><strong>Restauraci\u00f3n<\/strong> (deducci\u00f3n total del 10% del IVA).<\/li><li><strong>Ferias y exhibiciones<\/strong> (deducci\u00f3n total del 10% del IVA).<\/li><li><strong>Alquiler de veh\u00edculos<\/strong> (deducci\u00f3n parcial del 22% del IVA).<\/li><li><strong>Combustible<\/strong> (deducci\u00f3n parcial del 22% del IVA).<\/li><li><strong>Reparaci\u00f3n de veh\u00edculos<\/strong> (deducci\u00f3n parcial del 22% del IVA).<\/li><li><strong>Peajes<\/strong> (deducci\u00f3n parcial del 22% del IVA).<\/li><\/ul>\n\n\n\n<p>En el caso de Italia, los gastos de <strong>transporte<\/strong> y <strong>entretenimiento<\/strong>, que se puedan asociar a una actividad empresarial, <strong>no se contemplan como gastos deducibles<\/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, en Italia se aplica 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> para proceder a la <strong>recuperaci\u00f3n del IVA<\/strong> <strong>soportado<\/strong> por las empresas que pertenecen a un pa\u00eds miembro de la UE.<\/p>\n\n\n\n<p>En cuanto a la fecha l\u00edmite para presentar la solicitud de reintegro del IVA soportado en Italia, est\u00e1 fijada en el <strong>30 de abril<\/strong> <strong>del a\u00f1o siguiente en el que se realiz\u00f3 el gasto<\/strong>.<\/p>\n\n\n\n<p>Para solicitar la recuperaci\u00f3n del IVA soportado en Italia, se debe realizar a trav\u00e9s del portal de la Agencia Tributaria del <strong>pa\u00eds solicitante<\/strong>.<\/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>Las empresas que no pertenezcan a un pa\u00eds miembro de la UE, pueden solicitar la devoluci\u00f3n del IVA soportado en Italia siguiendo 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-italia\"><\/span><strong>5. Recuperar el IVA en Italia<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Por lo tanto, 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\/DAFHx95QaB8\/view?embed\" allowfullscreen=\"allowfullscreen\" allow=\"fullscreen\">\n  <\/iframe>\n<\/div>\n<a href=\"https:\/\/www.canva.com\/design\/DAFHx95QaB8\/view?utm_content=DAFHx95QaB8&amp;utm_campaign=designshare&amp;utm_medium=embeds&amp;utm_source=link\" target=\"_blank\" rel=\"noopener\"><\/a>\n","protected":false},"excerpt":{"rendered":"<p>En italiano, el concepto de IVA se conoce como \u201cImposta sul Valore Aggjunto\u201d (IVA). En este caso, se mantienen las mismas siglas que en Espa\u00f1a. Italia tambi\u00e9n cuenta con un tipo general de IVA, del 22% y con dos tipos reducidos, uno del 10 % y otro superreducido del 5%. Vamos a comprobar c\u00f3mo se [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":25460,"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":[834,572,573],"class_list":["post-25276","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iva","tag-deduccion-del-iva","tag-iva","tag-recuperacion-de-iva"],"acf":[],"lang":"es","translations":{"es":25276},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/25276","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/comments?post=25276"}],"version-history":[{"count":0,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/25276\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media\/25460"}],"wp:attachment":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media?parent=25276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/categories?post=25276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/tags?post=25276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}