{"id":25875,"date":"2022-09-09T15:40:16","date_gmt":"2022-09-09T13:40:16","guid":{"rendered":"https:\/\/tickelia.com\/demo_2023\/?p=25875"},"modified":"2022-09-09T15:40:19","modified_gmt":"2022-09-09T13:40:19","slug":"recuperar-iva-en-alemania","status":"publish","type":"post","link":"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-alemania\/","title":{"rendered":"\u00bfC\u00f3mo recuperar el IVA en Alemania?"},"content":{"rendered":"\n<p><strong>En Alemania existen dos tipos de IVA, o como se denomina en alem\u00e1n, Umsatzsteuer (UST) o de forma m\u00e1s coloquial, Mehrwertsteuer (MWST). Estas dos tasas son la est\u00e1ndar, del 19%, y la reducida, del 7%.<\/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-alemania\/#1-servicios-y-productos-segun-el-tipo-de-iva-en-alemania\" >1. Servicios y productos seg\u00fan el tipo de IVA en Alemania<\/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-alemania\/#2-gastos-deducibles-en-alemania\" >2. Gastos deducibles en Alemania<\/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-alemania\/#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-alemania\/#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-alemania\/#5-recuperar-el-iva-en-alemania\" >5. Recuperar el IVA en Alemania<\/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-alemania\"><\/span><strong>1.<\/strong> <strong>Servicios y productos seg\u00fan el tipo de IVA en Alemania<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>El IVA est\u00e1ndar del 19% se aplica al <strong>combustible<\/strong>, el <strong>alquiler de veh\u00edculos<\/strong> o el <strong>estacionamiento<\/strong>, entre otros servicios y productos.<\/p>\n\n\n\n<p>Por otro lado, el IVA reducido del 7% se aplica al <strong>alojamiento<\/strong> y <strong>restauraci\u00f3n<\/strong>, <strong>transporte p\u00fablico<\/strong>, <strong>suministros de agua<\/strong> (excepto el agua embotellada), <strong>entradas para eventos culturales<\/strong>, determinados servicios m\u00e9dicos, peri\u00f3dicos, revistas y libros, entre otros.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2-gastos-deducibles-en-alemania\"><\/span><strong>2.<\/strong> <strong>Gastos deducibles en Alemania<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A nivel de empresa, estos son algunos de los gastos m\u00e1s comunes, de los cuales se puede <a href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/como-recuperar-el-iva-de-los-gastos-de-empresa\/\" target=\"_blank\" rel=\"noreferrer noopener\">deducir el IVA<\/a> en Alemania:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Alojamiento<\/strong> (deducci\u00f3n total del 7% del UST).<\/li><li><strong>Restauraci\u00f3n<\/strong> (deducci\u00f3n total del 7% del UST).<\/li><li><strong>Combustible<\/strong> (deducci\u00f3n total del 19% del UST). Aunque la gasolina y di\u00e9sel solo se puede deducir si se trata de una empresa de la Uni\u00f3n Europea.<\/li><li><strong>Alquiler de veh\u00edculos<\/strong> (deducci\u00f3n total del 19% del UST).<\/li><li><strong>Estacionamiento<\/strong> (deducci\u00f3n total del 19% del UST).<\/li><li><strong>Entretenimiento<\/strong> (deducci\u00f3n total del 7% del UST).<\/li><li><strong>Ferias, congresos y otros eventos similares<\/strong>, tanto si se asiste como si se organizan (deducci\u00f3n total del 19% del UST).<\/li><\/ul>\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><strong>3. Recuperaci\u00f3n del IVA para empresas de pa\u00edses miembro de la UE<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Toda <strong>empresa que pertenezca a cualquier pa\u00eds miembro de la UE<\/strong> podr\u00e1 reclamar la devoluci\u00f3n del IVA en Alemania. Esto es 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>.<\/p>\n\n\n\n<p>La reclamaci\u00f3n del IVA en Alemania se podr\u00e1 hacer con fecha l\u00edmite al <strong>30 de septiembre del a\u00f1o siguiente en el que se realiz\u00f3 el gasto<\/strong>.<\/p>\n\n\n\n<p>Para reclamar la recuperaci\u00f3n del IVA, se puede tramitar desde la p\u00e1gina web de la Agencia Tributaria <strong>del pa\u00eds en el que se encuentre la empresa<\/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><strong>4. Recuperaci\u00f3n del IVA para empresas de pa\u00edses no miembro de la UE<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Por el contrario, aquellas empresas que no pertenezcan a un pa\u00eds miembro de la UE, podr\u00e1n reclamar el IVA soportado 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<p>La diferencia en los <strong>plazos de solicitud se reduce<\/strong>, teniendo hasta el <strong>30 de junio del a\u00f1o siguiente en el que se realiz\u00f3 el gasto<\/strong>, como fecha l\u00edmite para presentar la solicitud de recuperaci\u00f3n del IVA alem\u00e1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5-recuperar-el-iva-en-alemania\"><\/span><strong>5. Recuperar el IVA en Alemania<\/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\/DAFK4ZIGEFU\/view?embed\" allowfullscreen=\"allowfullscreen\" allow=\"fullscreen\">\n  <\/iframe>\n<\/div>\n<a href=\"https:\/\/www.canva.com\/design\/DAFK4ZIGEFU\/view?utm_content=DAFK4ZIGEFU&amp;utm_campaign=designshare&amp;utm_medium=embeds&amp;utm_source=link\" target=\"_blank\" rel=\"noopener\"><\/a>\n","protected":false},"excerpt":{"rendered":"<p>En Alemania existen dos tipos de IVA, o como se denomina en alem\u00e1n, Umsatzsteuer (UST) o de forma m\u00e1s coloquial, Mehrwertsteuer (MWST). Estas dos tasas son la est\u00e1ndar, del 19%, y la reducida, del 7%. 1. Servicios y productos seg\u00fan el tipo de IVA en Alemania El IVA est\u00e1ndar del 19% se aplica al combustible, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":25876,"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-25875","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":25875},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/25875","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=25875"}],"version-history":[{"count":0,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/25875\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media\/25876"}],"wp:attachment":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media?parent=25875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/categories?post=25875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/tags?post=25875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}