{"id":4833,"date":"2024-09-06T11:23:13","date_gmt":"2024-09-06T11:23:13","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=4833"},"modified":"2026-05-28T15:33:33","modified_gmt":"2026-05-28T13:33:33","slug":"fiscalidad-servicios-digitales","status":"publish","type":"post","link":"https:\/\/accres.eu\/es\/nalogooblozenie-uslug-cifrovye-uslugi\/","title":{"rendered":"Todo sobre la fiscalidad en Estonia: los servicios digitales y su fiscalidad"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4833\" class=\"elementor elementor-4833\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b57f78a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b57f78a\" 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-3820194\" data-id=\"3820194\" 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-ac800e1 elementor-widget elementor-widget-text-editor\" data-id=\"ac800e1\" 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;\">Con el desarrollo de la econom\u00eda digital, los servicios digitales y su fiscalidad adquieren cada vez m\u00e1s importancia. Estonia, al igual que otros pa\u00edses de la UE, cuenta con un sistema fiscal que regula la prestaci\u00f3n de tales servicios tanto a nivel nacional como internacional. En este art\u00edculo, veremos qu\u00e9 constituye un servicio digital, qu\u00e9 impuestos se aplican en diferentes situaciones y a qu\u00e9 es importante prestar atenci\u00f3n cuando se prestan servicios digitales en Estonia.<\/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-c7398fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7398fd\" 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-35e15e0\" data-id=\"35e15e0\" 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-36f3426 elementor-widget elementor-widget-heading\" data-id=\"36f3426\" 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\">\u00bfQu\u00e9 es un servicio digital?<\/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-0860db7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0860db7\" 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-6b4a41c\" data-id=\"6b4a41c\" 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-5b1e565 elementor-widget elementor-widget-text-editor\" data-id=\"5b1e565\" 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;\">Un servicio digital es una forma de servicio que se presta a trav\u00e9s de Internet u otras redes electr\u00f3nicas con una intervenci\u00f3n humana m\u00ednima. La principal caracter\u00edstica de estos servicios es su alto grado de automatizaci\u00f3n, que los hace disponibles en cualquier momento y con escasa o nula intervenci\u00f3n humana. Los servicios digitales requieren una infraestructura tecnol\u00f3gica moderna sin la cual no pueden realizarse.<\/span><\/p><p><span style=\"font-weight: 400;\">Algunos ejemplos habituales de servicios digitales son:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suscripciones a contenidos web<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cursos educativos en forma de lecciones pregrabadas<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cloud computing<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Software como servicio (SaaS)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acceso a plataformas de negociaci\u00f3n electr\u00f3nica<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Alojamiento web, VoIP y otros servicios de Internet<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Descargar juegos y jugar en l\u00ednea<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00fasica, pel\u00edculas y material fotogr\u00e1fico y de v\u00eddeo<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Libros electr\u00f3nicos y otras publicaciones digitales<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">La principal caracter\u00edstica de los servicios digitales es que su prestaci\u00f3n sin tecnolog\u00edas de la informaci\u00f3n es pr\u00e1cticamente imposible. Requieren la automatizaci\u00f3n de procesos y proporcionan al usuario acceso constante al contenido o la funci\u00f3n a trav\u00e9s de internet.<\/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-5aa0d9f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa0d9f\" 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-0939575\" data-id=\"0939575\" 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-19790a4 elementor-widget elementor-widget-heading\" data-id=\"19790a4\" 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\">Fiscalidad de los servicios digitales en Estonia\n<\/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-1c12dc1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c12dc1\" 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-2a20507\" data-id=\"2a20507\" 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-5864182 elementor-widget elementor-widget-text-editor\" data-id=\"5864182\" 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 digitales prestados en Estonia o exportados a otros pa\u00edses est\u00e1n sujetos al impuesto sobre el volumen de negocios (IVA) en funci\u00f3n de qui\u00e9n sea el comprador y d\u00f3nde est\u00e9 situado. Veamos algunas situaciones habituales.<\/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-143b017 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"143b017\" 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-d36bf66\" data-id=\"d36bf66\" 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-8810998 elementor-widget elementor-widget-heading\" data-id=\"8810998\" 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\">1. Servicios entre empresas estonias<\/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-5f9f070 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f9f070\" 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-fb5b01e\" data-id=\"fb5b01e\" 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-5ffb4fb elementor-widget elementor-widget-text-editor\" data-id=\"5ffb4fb\" 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;\">Si una empresa estonia sujeta al IVA presta un servicio digital a otra empresa estonia tambi\u00e9n sujeta al IVA, se le aplica el tipo normal del IVA de 22%.<\/span><\/p><p><span style=\"font-weight: 400;\"><strong>Example:<\/strong> La empresa A de Estonia presta servicios de computaci\u00f3n en nube (servicio SaaS) a la empresa B, tambi\u00e9n registrada en el INE de Estonia. En este caso, la empresa A est\u00e1 obligada a facturar al INE 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-b78d4b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b78d4b5\" 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-ef98183\" data-id=\"ef98183\" 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-3ece06a elementor-widget elementor-widget-heading\" data-id=\"3ece06a\" 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\">2. Servicios de una empresa estonia a una sociedad estonia no sujeta al impuesto<\/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-6e0af79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e0af79\" 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-83c336e\" data-id=\"83c336e\" 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-dc355b9 elementor-widget elementor-widget-text-editor\" data-id=\"dc355b9\" 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;\">Si una empresa estonia sujeta al IVA presta un servicio digital a otra empresa estonia que no es sujeto pasivo del IVA, tambi\u00e9n se aplica el tipo de IVA 22%.<\/span><\/p><p><em><span style=\"font-weight: 400;\"><strong>Example:<\/strong> La empresa C proporciona una suscripci\u00f3n a contenidos web a la empresa D, que no est\u00e1 sujeta al IVA. La empresa C debe incluir el IVA en 22%.<\/span><\/em><\/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-3be394a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3be394a\" 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-0e86b90\" data-id=\"0e86b90\" 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-aa01275 elementor-widget elementor-widget-heading\" data-id=\"aa01275\" 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\">3. Servicios para una empresa de la UE con n\u00famero NSO<\/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-b51b52e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b51b52e\" 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-c3b8b43\" data-id=\"c3b8b43\" 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-0bb12c0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0bb12c0\" 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;\">Cuando una empresa estonia sujeta al IVA presta un servicio digital a una empresa de otro Estado miembro de la UE que tambi\u00e9n es sujeto pasivo del IVA, no se recauda IVA en Estonia. El servicio se grava con un tipo cero (0%) si la empresa adquirente tiene un n\u00famero de IVA v\u00e1lido.<\/span><\/p><p><span style=\"font-weight: 400;\">Es importante verificar el n\u00famero NSO, lo que puede hacerse en l\u00ednea.<\/span><a href=\"\/es\/\"https:> <span style=\"font-weight: 400;\">VIES<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p><p><em><span style=\"font-weight: 400;\"><strong>Example:<\/strong> La empresa E, de Estonia, presta servicios de computaci\u00f3n en nube a la empresa francesa F, registrada con el NSO. La empresa E puede facturar sin NSO, pero debe asegurarse de que el n\u00famero NSO del cliente es v\u00e1lido.<\/span><\/em><\/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-c2b54ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2b54ff\" 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-50582b4\" data-id=\"50582b4\" 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-276239d elementor-widget elementor-widget-heading\" data-id=\"276239d\" 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\">4. Servicios para una empresa o particular de la UE sin n\u00famero NSO<\/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-3ad035b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ad035b\" 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-668fed3\" data-id=\"668fed3\" 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-6f332ce elementor-widget elementor-widget-text-editor\" data-id=\"6f332ce\" 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;\">Si una empresa estonia proporciona un servicio digital a una empresa o individuo en la UE que no est\u00e1 registrada a efectos del IVA, se aplica el tipo de IVA estonio del 22 % si las ventas no superan el umbral de 10 000 \u20ac por a\u00f1o natural. Una vez superado este umbral, la empresa debe registrarse a efectos del IVA en el pa\u00eds receptor y cobrar el IVA al tipo aplicable en ese pa\u00eds.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Nota: existe la opci\u00f3n de no registrarse en todos los pa\u00edses en los que se encuentran los clientes, sino utilizar un procedimiento fiscal especial para los OSS, que reduce la burocracia. M\u00e1s informaci\u00f3n en nuestro <a href=\"\/es\/\"https:>article<\/a>.\u00a0<\/span><\/p><p><em><span style=\"font-weight: 400;\"><strong>Example:<\/strong> La empresa G proporciona una suscripci\u00f3n a un libro electr\u00f3nico a un particular en Alemania. Mientras el volumen de ventas no supere los 10.000 euros, la empresa G repercute el IVA estonio por importe de 22%. Si el volumen de ventas supera este umbral, la empresa est\u00e1 obligada a registrarse a efectos del IVA en Alemania.<\/span><\/em><\/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-e7bcc5d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7bcc5d\" 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-c9709fe\" data-id=\"c9709fe\" 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-9986133 elementor-widget elementor-widget-heading\" data-id=\"9986133\" 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\">5. Servicios para una empresa o un particular no pertenecientes a la UE<\/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-fc1affd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc1affd\" 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-e36c092\" data-id=\"e36c092\" 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-2290a6b elementor-widget elementor-widget-text-editor\" data-id=\"2290a6b\" 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;\">Si una empresa estonia presta un servicio digital a una empresa o un particular de fuera de la UE, no se cobra IVA en Estonia. En este caso, se utiliza un tipo cero (0%).<\/span><\/p><p><em><span style=\"font-weight: 400;\"><strong>Example:<\/strong> La empresa H, de Estonia, vende sus productos de software en Estados Unidos. En este caso, la empresa estonia no est\u00e1 obligada a repercutir el IVA porque el comprador est\u00e1 fuera de la UE.<\/span><\/em><\/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-5aa5e01 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5aa5e01\" 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-79f99ca\" data-id=\"79f99ca\" 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-308da7e elementor-widget elementor-widget-heading\" data-id=\"308da7e\" 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-0b21d50 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b21d50\" 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-7b7b539\" data-id=\"7b7b539\" 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-bc8d7b2 elementor-widget elementor-widget-text-editor\" data-id=\"bc8d7b2\" 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 tributaci\u00f3n de los servicios digitales en Estonia depende de la ubicaci\u00f3n del cliente y su situaci\u00f3n a efectos del IVA. Es importante que las empresas que operan en el sector de servicios digitales comprendan las normas fiscales tanto en Estonia como en otros pa\u00edses de la UE. La aplicaci\u00f3n incorrecta del IVA puede dar lugar a multas y otras consecuencias negativas, por lo que es importante seguir de cerca los cambios en la legislaci\u00f3n.<\/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>\u0421 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435\u043c \u0446\u0438\u0444\u0440\u043e\u0432\u043e\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0432\u0441\u0435 \u0431\u043e\u043b\u044c\u0448\u0435\u0435 \u0437\u043d\u0430\u0447\u0435\u043d\u0438\u0435 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0430\u044e\u0442 \u0446\u0438\u0444\u0440\u043e\u0432\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0438 \u0438\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435. \u0412 \u042d\u0441\u0442\u043e\u043d\u0438\u0438, \u043a\u0430\u043a \u0438 \u0432 \u0434\u0440\u0443\u0433\u0438\u0445 \u0441\u0442\u0440\u0430\u043d\u0430\u0445 \u0415\u0421, \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u0435\u0442 \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u0443\u0435\u0442 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0435 \u0442\u0430\u043a\u0438\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\u0435 \u043f\u0440\u0435\u0434\u0435\u043b\u0430\u043c\u0438. \u0412 \u044d\u0442\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043c\u044b \u0440\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c, \u0447\u0442\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0441\u043e\u0431\u043e\u0439 \u0446\u0438\u0444\u0440\u043e\u0432\u0430\u044f \u0443\u0441\u043b\u0443\u0433\u0430, \u043a\u0430\u043a\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u0432 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0445 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u044f\u0445, \u0438 \u043d\u0430 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4835,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-4833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accres-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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