{"id":4748,"date":"2024-07-05T11:30:55","date_gmt":"2024-07-05T11:30:55","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4748"},"modified":"2026-04-24T22:27:36","modified_gmt":"2026-04-24T20:27:36","slug":"fiscalidad-servicios-intangibles","status":"publish","type":"post","link":"https:\/\/accres.eu\/es\/nalogooblozenie-uslug-nematerialnye-uslugi\/","title":{"rendered":"Todo sobre la fiscalidad en Estonia: Los servicios inmateriales y su fiscalidad"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4748\" class=\"elementor elementor-4748\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7190dd4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7190dd4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-06c75ff\" data-id=\"06c75ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4768d1b elementor-widget elementor-widget-heading\" data-id=\"4768d1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introducci\u00f3n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b635d43 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b635d43\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-817763e\" data-id=\"817763e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26ca837 elementor-widget elementor-widget-text-editor\" data-id=\"26ca837\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La fiscalidad de los servicios intangibles es un aspecto importante que requiere la atenci\u00f3n de empresarios y contables en Estonia. En este art\u00edculo examinaremos los principios b\u00e1sicos y los tipos del impuesto sobre el volumen de negocios (IVA) cuando se prestan servicios inmateriales tanto a escala nacional como internacional.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-95536a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"95536a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a668a8\" data-id=\"3a668a8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee06f64 elementor-widget elementor-widget-heading\" data-id=\"ee06f64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">El concepto de servicios intangibles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-13ad084 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13ad084\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26f6518\" data-id=\"26f6518\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e21481e elementor-widget elementor-widget-text-editor\" data-id=\"e21481e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Los servicios intangibles incluyen una amplia gama de actividades que no implican bienes f\u00edsicos. Pueden ser servicios de consultor\u00eda, servicios inform\u00e1ticos, derechos de licencia, servicios de publicidad, gesti\u00f3n y otros tipos de servicios que no tienen una forma tangible. Es importante tener en cuenta las especificidades de la prestaci\u00f3n de tales servicios y elaborar correctamente la documentaci\u00f3n a efectos fiscales.<\/span><\/p><p><strong>\u00a1NB!<\/strong><span style=\"font-weight: 400;\"><strong> Esto no incluye los servicios digitales<\/strong>Esto puede incluir cualquier producto digital, como la venta de un servicio de suscripci\u00f3n que no requiera la intervenci\u00f3n humana directa, como ChatGPT, Adobe Photoshop y otros productos similares.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bcc9f3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bcc9f3b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-926869c\" data-id=\"926869c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff1a880 elementor-widget elementor-widget-heading\" data-id=\"ff1a880\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tarifas b\u00e1sicas de los INE para servicios intangibles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-684c164 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"684c164\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e705a6f\" data-id=\"e705a6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ded17a1 elementor-widget elementor-widget-text-editor\" data-id=\"ded17a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En Estonia se aplican los siguientes tipos del impuesto sobre el volumen de negocios a la imposici\u00f3n de los servicios inmateriales:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-733beb9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"733beb9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f16d414\" data-id=\"f16d414\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7a7f02 elementor-widget elementor-widget-heading\" data-id=\"e7a7f02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Si vende servicios inmateriales a otras empresas o particulares estonios:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0213fff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0213fff\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-454e494\" data-id=\"454e494\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a114371 elementor-widget elementor-widget-text-editor\" data-id=\"a114371\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cuando los servicios intangibles se prestan a otra empresa imponible estonia, el tipo de IVA es 22%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cuando los servicios intangibles se prestan a otra empresa o persona f\u00edsica estonia que no sea sujeto pasivo, el tipo del IVA tambi\u00e9n es el 22%.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-154a6e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"154a6e8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c7c0c85\" data-id=\"c7c0c85\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bce73dc elementor-widget elementor-widget-heading\" data-id=\"bce73dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Si vende servicios intangibles a otras empresas o particulares en la Uni\u00f3n Europea:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb0d87f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb0d87f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2d59c7\" data-id=\"d2d59c7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6f7bfa elementor-widget elementor-widget-text-editor\" data-id=\"f6f7bfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si una empresa sujeta al IVA estonio presta servicios inmateriales a otra empresa sujeta al IVA de la Uni\u00f3n Europea, el tipo del IVA es 0%.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si una empresa imponible estonia presta servicios inmateriales a una empresa no imponible o a un particular de la Uni\u00f3n Europea, el tipo del IVA es 22%.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c6f12a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6f12a3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-15901fa\" data-id=\"15901fa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb1c42a elementor-widget elementor-widget-heading\" data-id=\"fb1c42a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Si vende servicios intangibles a otras empresas o particulares fuera de la Uni\u00f3n Europea:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c98a23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c98a23\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6ed3afe\" data-id=\"6ed3afe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-943bfc3 elementor-widget elementor-widget-text-editor\" data-id=\"943bfc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"font-weight: 400;\">Cuando los servicios inmateriales se prestan a una empresa o un particular fuera de la Uni\u00f3n Europea, el tipo de IVA es 0%.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-526cc91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"526cc91\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0115131\" data-id=\"0115131\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a7bdc7 elementor-widget elementor-widget-heading\" data-id=\"0a7bdc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Peculiaridades en la prestaci\u00f3n de servicios a empresas de la Uni\u00f3n Europea<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e125bab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e125bab\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7b8a17f\" data-id=\"7b8a17f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6585f85 elementor-widget elementor-widget-text-editor\" data-id=\"6585f85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Al prestar servicios intangibles a empresas de la Uni\u00f3n Europea, deben tenerse en cuenta los siguientes puntos:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Debe a\u00f1adir un comentario en la factura para cargar el NSO:<\/b><span style=\"font-weight: 400;\"> Si el servicio se presta a otra empresa sujeta al impuesto en la UE y se aplica el tipo 0%, la factura debe llevar la menci\u00f3n \"P\u00f6\u00f6rdmaksustamine\" o \"Inversi\u00f3n del sujeto pasivo\". Esto indica que la obligaci\u00f3n de pagar el IVA se transfiere al destinatario del servicio. Esto puede hacerse como comentario adicional en la factura. <\/span><b>\u00a1NB!<\/b><span style=\"font-weight: 400;\"> La obligaci\u00f3n de pagar el NSO es virtual, lo que significa que su cliente no pagar\u00e1 realmente el NSO en su pa\u00eds de origen.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Verificaci\u00f3n del n\u00famero de IVA:<\/b><span style=\"font-weight: 400;\"> Si la empresa a la que presta un servicio inmaterial est\u00e1 situada en la Uni\u00f3n Europea, aseg\u00farese de averiguar si tiene un n\u00famero de IVA europeo. Puede comprobar si el n\u00famero de IVA es europeo o no<\/span><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">aqu\u00ed<\/span><\/a><span style=\"font-weight: 400;\">. Si la empresa tiene un n\u00famero de IVA, pero este n\u00famero no est\u00e1 en el registro, significa que la empresa tiene un n\u00famero de IVA local, y tal empresa debe vender el servicio con el IVA 22%.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2b1df9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2b1df9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd763a1\" data-id=\"fd763a1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f699f65 elementor-widget elementor-widget-heading\" data-id=\"f699f65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ejemplos<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71d9d73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71d9d73\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-274c30e\" data-id=\"274c30e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6284d84 elementor-widget elementor-widget-text-editor\" data-id=\"6284d84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Veamos algunos ejemplos pr\u00e1cticos para comprender mejor la fiscalidad de los servicios inmateriales:<\/span><\/p><p><em><b>Ejemplo 1:<\/b><\/em><span style=\"font-weight: 400;\"> Una empresa de consultor\u00eda estonia presta servicios de consultor\u00eda a otra empresa estonia (gravada por el IVA). En este caso, el tipo de IVA es 22% y este impuesto se a\u00f1ade al coste total de los servicios.<\/span><\/p><p><em><b>Ejemplo 2:<\/b><\/em><span style=\"font-weight: 400;\"> La misma consultora presta servicios a una empresa alemana (sujeta al IVA). En este caso, el tipo de IVA ser\u00e1 0% y en la factura figurar\u00e1 \"Inversi\u00f3n del sujeto pasivo\".<\/span><\/p><p><em><b>Ejemplo 3:<\/b><\/em><span style=\"font-weight: 400;\"> Una empresa inform\u00e1tica estonia suministra software a una empresa estadounidense. Como el destinatario del servicio est\u00e1 fuera de la UE, el tipo de IVA ser\u00e1 0%.<\/span><\/p><p><em><b>Ejemplo 4:<\/b><\/em><span style=\"font-weight: 400;\"> Una empresa inform\u00e1tica estonia presta un servicio de desarrollo de p\u00e1ginas web para una empresa espa\u00f1ola que no est\u00e1 sujeta al IVA. En este caso, el tipo de IVA ser\u00e1 22%.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eff2c27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eff2c27\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-37ad75d\" data-id=\"37ad75d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dc0f8eb elementor-widget elementor-widget-heading\" data-id=\"dc0f8eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusi\u00f3n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e01566d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e01566d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bddee77\" data-id=\"bddee77\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-069b50b elementor-widget elementor-widget-text-editor\" data-id=\"069b50b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La fiscalidad de los servicios intangibles en Estonia exige un planteamiento cuidadoso y el conocimiento de las particularidades de la aplicaci\u00f3n de los tipos del IVA. Las empresas que prestan este tipo de servicios deben tener en cuenta la ubicaci\u00f3n de los clientes y su situaci\u00f3n fiscal, emitir correctamente las facturas y conservar la documentaci\u00f3n pertinente. La correcta aplicaci\u00f3n de la legislaci\u00f3n fiscal ayuda a evitar multas y problemas con las autoridades tributarias y garantiza la transparencia y la legalidad de los negocios.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0412\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u041d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433 \u2014 \u044d\u0442\u043e \u0432\u0430\u0436\u043d\u044b\u0439 \u0430\u0441\u043f\u0435\u043a\u0442, \u0442\u0440\u0435\u0431\u0443\u044e\u0449\u0438\u0439 \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438. \u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b \u0438 \u0441\u0442\u0430\u0432\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u0441 \u043e\u0431\u043e\u0440\u043e\u0442\u0430 (\u041d\u0421\u041e) \u043f\u0440\u0438 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0438 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433 \u043a\u0430\u043a \u0432\u043d\u0443\u0442\u0440\u0438 \u0441\u0442\u0440\u0430\u043d\u044b, \u0442\u0430\u043a \u0438 \u0437\u0430 \u0435\u0451 \u043f\u0440\u0435\u0434\u0435\u043b\u0430\u043c\u0438. \u041f\u043e\u043d\u044f\u0442\u0438\u0435 \u043d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433 \u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u0432 \u0441\u0435\u0431\u044f \u0448\u0438\u0440\u043e\u043a\u0438\u0439 \u0441\u043f\u0435\u043a\u0442\u0440 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438, \u043d\u0435 \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u043e\u0439 \u0441 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u0442\u043e\u0432\u0430\u0440\u043e\u043c. 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