{"id":25889,"date":"2022-09-30T09:00:00","date_gmt":"2022-09-30T07:00:00","guid":{"rendered":"https:\/\/tickelia.com\/demo_2023\/?p=25889"},"modified":"2022-09-21T11:37:41","modified_gmt":"2022-09-21T09:37:41","slug":"recuperar-iva-en-belgica","status":"publish","type":"post","link":"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-belgica\/","title":{"rendered":"\u00bfC\u00f3mo recuperar el IVA en B\u00e9lgica?"},"content":{"rendered":"\n<p><strong>Al haber m\u00e1s de un idioma oficial, el IVA en B\u00e9lgica tambi\u00e9n sufre este cambio de idioma. En holand\u00e9s se pronuncia \u201c<a href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-los-paises-bajos\/\" target=\"_blank\" rel=\"noreferrer noopener\">Belasting Toegevoegde Waarde<\/a>\u201d (BTW), mientras que en franc\u00e9s es \u201c<a href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/recuperar-iva-en-francia\/\" target=\"_blank\" rel=\"noreferrer noopener\">Taxe sur la Valeur Ajout\u00e9e\u201d (TVA)<\/a>. Tambi\u00e9n, hay<\/strong> <strong>m\u00e1s de un tipo de IVA en B\u00e9lgica. Como en la mayor\u00eda de pa\u00edses, est\u00e1 el est\u00e1ndar, que es del 21%, pero tambi\u00e9n existen dos tipos reducidos, uno del 12% y otro superreducido del 6%.<\/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-belgica\/#1-servicios-y-productos-segun-el-tipo-de-iva-en-belgica\" >1. Servicios y productos seg\u00fan el tipo de IVA en B\u00e9lgica<\/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-belgica\/#2-gastos-deducibles-en-belgica\" >2. Gastos deducibles en B\u00e9lgica<\/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-belgica\/#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-belgica\/#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-belgica\/#5-recuperar-el-iva-en-belgica\" >5. Recuperar el IVA en B\u00e9lgica<\/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-belgica\"><\/span><strong>1. Servicios y productos seg\u00fan el tipo de IVA en B\u00e9lgica<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u00e9lgica tambi\u00e9n aplica un IVA general del 21% a aquellos productos relacionados con los <strong>veh\u00edculos<\/strong>, como el <strong>alquiler<\/strong> o la <strong>reparaci\u00f3n de autom\u00f3viles<\/strong>, as\u00ed como el <strong>combustible<\/strong>. Tambi\u00e9n aplica este tipo de IVA en <strong>ferias y exhibiciones<\/strong>.<\/p>\n\n\n\n<p>El IVA reducido del 12% se aplica en servicios de <strong>restauraci\u00f3n<\/strong> (excepto en las bebidas), <strong>productos agr\u00edcolas<\/strong> y <strong>energ\u00e9ticos<\/strong> (como el carb\u00f3n), entre otros. <\/p>\n\n\n\n<p>El IVA superreducido del 6% se aplica en <strong>alojamiento<\/strong>, <strong>alimentos y bebidas<\/strong> (donde se incluye el reparto de comida a domicilio y se excluyen las bebidas alcoh\u00f3licas), <strong>transporte<\/strong>, <strong>medicamentos<\/strong>, peri\u00f3dicos, libros y revistas, accesos a parques tem\u00e1ticos o <strong>eventos culturales<\/strong>, entre otros.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2-gastos-deducibles-en-belgica\"><\/span><strong>2. Gastos deducibles en B\u00e9lgica<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Los gastos, cuyo IVA puede <a href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/como-recuperar-el-iva-de-los-gastos-de-empresa\/\" target=\"_blank\" rel=\"noreferrer noopener\">deducirse <\/a>una empresa, son los siguientes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Ferias y exhibiciones<\/strong> (deducci\u00f3n total del 21% del BTW).<\/li><li><strong>Alquiler de veh\u00edculos<\/strong> (deducci\u00f3n parcial del 21% del BTW).<\/li><li><strong>Combustible<\/strong> (deducci\u00f3n parcial del 21% del BTW).<\/li><li><strong>Transporte<\/strong> (deducci\u00f3n total del 6% del BTW).<\/li><li><strong>Reparaci\u00f3n de coches<\/strong> (deducci\u00f3n parcial del 21% del BTW).<\/li><\/ul>\n\n\n\n<p>En B\u00e9lgica <strong>no est\u00e1 contemplada la <a href=\"https:\/\/tickelia.com\/demo_2023\/blog\/iva\/como-recuperar-el-iva-de-los-gastos-de-empresa\/#4-deduccion-de-gastos-de-empleados-en-movilidad\" target=\"_blank\" rel=\"noreferrer noopener\">deducci\u00f3n de algunos gastos de viaje como pueden ser los hoteles, los servicios de restauraci\u00f3n o los peajes<\/a><\/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><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>De la misma manera que en muchos otros pa\u00edses miembro de la UE, en B\u00e9lgica se puede proceder a la solicitud de recuperaci\u00f3n del IVA soportado, 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>. Dicha directiva est\u00e1 contemplada para aquellos pa\u00edses cuya sede se encuentre en cualquier pa\u00eds miembro de la UE.<\/p>\n\n\n\n<p>En cuanto a los t\u00e9rminos establecidos por B\u00e9lgica para la solicitud de recuperaci\u00f3n del IVA, esta se podr\u00e1 solicitar hasta el <strong>\u00faltimo d\u00eda del tercer a\u00f1o siguiente en el que se realiz\u00f3 el pago<\/strong>. Esto quiere decir que, si una empresa ha realizado un gasto en el a\u00f1o 2022, podr\u00e1 solicitar la devoluci\u00f3n del IVA en B\u00e9lgica hasta <strong>el 31 de diciembre <\/strong>del 2025.<\/p>\n\n\n\n<p>El procedimiento para solicitar la devoluci\u00f3n del IVA en B\u00e9lgica se debe hacer a trav\u00e9s de la Agencia Tributaria <strong>del 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><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>Las empresas con sede en un pa\u00eds no miembro de la UE pueden solicitar la recuperaci\u00f3n del IVA soportado en B\u00e9lgica 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-belgica\"><\/span><strong>5. Recuperar el IVA en B\u00e9lgica<\/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\/DAFK45VC1MM\/view?embed\" allowfullscreen=\"allowfullscreen\" allow=\"fullscreen\">\n  <\/iframe>\n<\/div>\n<a href=\"https:\/\/www.canva.com\/design\/DAFK45VC1MM\/view?utm_content=DAFK45VC1MM&amp;utm_campaign=designshare&amp;utm_medium=embeds&amp;utm_source=link\" target=\"_blank\" rel=\"noopener\"><\/a>\n","protected":false},"excerpt":{"rendered":"<p>Al haber m\u00e1s de un idioma oficial, el IVA en B\u00e9lgica tambi\u00e9n sufre este cambio de idioma. En holand\u00e9s se pronuncia \u201cBelasting Toegevoegde Waarde\u201d (BTW), mientras que en franc\u00e9s es \u201cTaxe sur la Valeur Ajout\u00e9e\u201d (TVA). Tambi\u00e9n, hay m\u00e1s de un tipo de IVA en B\u00e9lgica. Como en la mayor\u00eda de pa\u00edses, est\u00e1 el est\u00e1ndar, [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":25940,"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-25889","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":25889},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/25889","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\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/comments?post=25889"}],"version-history":[{"count":0,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/posts\/25889\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media\/25940"}],"wp:attachment":[{"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/media?parent=25889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/categories?post=25889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tickelia.com\/demo_2023\/wp-json\/wp\/v2\/tags?post=25889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}