{"id":25880,"date":"2022-09-14T09:00:00","date_gmt":"2022-09-14T07:00:00","guid":{"rendered":"https:\/\/tickelia.com\/demo_2023\/?p=25880"},"modified":"2022-09-09T15:51:55","modified_gmt":"2022-09-09T13:51:55","slug":"recuperar-iva-en-los-paises-bajos","status":"publish","type":"post","link":"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-los-paises-bajos\/","title":{"rendered":"\u00bfC\u00f3mo recuperar el IVA en los Pa\u00edses Bajos?"},"content":{"rendered":"\n<p><strong>Tal y como pasa en la zona de habla holandesa de B\u00e9lgica, en los Pa\u00edses Bajos, al IVA se le conoce como \u201cBelasting Toegevoegde Waarde\u201d (BTW). Existen dos tipos de IVA en los Pa\u00edses Bajos, el general, del 21% y el reducido, del 9%.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. Servicios y productos seg\u00fan el tipo de IVA en los Pa\u00edses Bajos<\/strong><\/h2>\n\n\n\n<p>Del mismo modo que en otros pa\u00edses de la UE, en los Pa\u00edses Bajos el IVA general del 21% se aplica a servicios y productos relacionados con la movilidad y el transporte, como el <strong>combustible <\/strong>o el <strong>alquiler de veh\u00edculos<\/strong>.<\/p>\n\n\n\n<p>En cambio, el IVA reducido del 9% se aplica a los servicios de <strong>restauraci\u00f3n<\/strong>, <strong>transporte nacional<\/strong> (excluyendo el a\u00e9reo), diversos alimentos, <strong>bebidas sin alcohol<\/strong>, <strong>productos farmac\u00e9uticos<\/strong>, peri\u00f3dicos, libros, <strong>entradas para eventos culturales<\/strong> y parques tem\u00e1ticos y al <strong>suministro de agua<\/strong>, entre otros.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. Gastos deducibles en los Pa\u00edses Bajos<\/strong><\/h2>\n\n\n\n<p>Los gastos que se podr\u00e1n <a href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/como-recuperar-el-iva-de-los-gastos-de-empresa\/\" target=\"_blank\" rel=\"noreferrer noopener\">deducir<\/a> las empresas que viajen a los Pa\u00edses Bajos son los siguientes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Alojamiento <\/strong>(deducci\u00f3n total del 9% del BTW).<\/li><li><strong>Transporte<\/strong> (deducci\u00f3n total del 9% del BTW).<\/li><li><strong>Alquiler de veh\u00edculos<\/strong> (deducci\u00f3n total del 21% del BTW).<\/li><li><strong>Combustible<\/strong> (deducci\u00f3n total del 21% del BTW).<\/li><li><strong>Reparaci\u00f3n de veh\u00edculos<\/strong> (deducci\u00f3n total del 21% del BTW).<\/li><li><strong>Entretenimiento<\/strong> (deducci\u00f3n parcial del 9% o del 21% del BTW, dependiendo de la actividad).<\/li><li><strong>Ferias y exhibiciones<\/strong> (deducci\u00f3n total del 9% del BTW).<\/li><\/ul>\n\n\n\n<p>De la misma forma que en B\u00e9lgica, en los Pa\u00edses Bajos, los servicios de <strong>restauraci\u00f3n<\/strong>, t\u00edpicos y esenciales en los viajes de empresa, <strong>no se consideran como un gasto deducible<\/strong> para las empresas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Recuperaci\u00f3n del IVA para empresas de pa\u00edses miembro de la UE<\/strong><\/h2>\n\n\n\n<p>Siguiendo 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>, en los Pa\u00edses Bajos se puede solicitar la recuperaci\u00f3n del IVA soportado por una <strong>empresa, cuya sede se encuentra en un pa\u00eds miembro de la UE<\/strong>.<\/p>\n\n\n\n<p>En este pa\u00eds, se puede solicitar la recuperaci\u00f3n del IVA <strong>de los gastos en los \u00faltimos 5 a\u00f1os<\/strong>. Esto quiere decir que una empresa puede recopilar todos los gastos de los \u00faltimos 5 a\u00f1os y solicitar la devoluci\u00f3n del IVA correspondiente. La solicitud se debe realizar desde el <strong>portal de la Agencia Tributaria del pa\u00eds solicitante<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Recuperaci\u00f3n del IVA para empresas de pa\u00edses no miembro de la UE<\/strong><\/h2>\n\n\n\n<p>Aquellas empresas, cuya sede se encuentre en un pa\u00eds no miembro de la UE, podr\u00e1n solicitar el IVA soportado en los Pa\u00edses Bajos a trav\u00e9s de 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\"><strong>5. Recuperar el IVA en los Pa\u00edses Bajos<\/strong><\/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\/DAFK4mMgumM\/view?embed\" allowfullscreen=\"allowfullscreen\" allow=\"fullscreen\">\n  <\/iframe>\n<\/div>\n<a href=\"https:\/\/www.canva.com\/design\/DAFK4mMgumM\/view?utm_content=DAFK4mMgumM&amp;utm_campaign=designshare&amp;utm_medium=embeds&amp;utm_source=link\" target=\"_blank\" rel=\"noopener\"><\/a>\n","protected":false},"excerpt":{"rendered":"<p>Tal y como pasa en la zona de habla holandesa de B\u00e9lgica, en los Pa\u00edses Bajos, al IVA se le conoce como \u201cBelasting Toegevoegde Waarde\u201d (BTW). Existen dos tipos de IVA en los Pa\u00edses Bajos, el general, del 21% y el reducido, del 9%. 1. Servicios y productos seg\u00fan el tipo de IVA en los [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":25941,"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-25880","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":25880},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/25880","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=25880"}],"version-history":[{"count":0,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/25880\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media\/25941"}],"wp:attachment":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media?parent=25880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/categories?post=25880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/tags?post=25880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}