{"id":1561,"date":"2016-05-13T07:03:26","date_gmt":"2016-05-13T06:03:26","guid":{"rendered":"https:\/\/diligens.es\/?p=1064"},"modified":"2016-05-13T07:03:26","modified_gmt":"2016-05-13T06:03:26","slug":"la-agencia-tributaria-permitira-devoluciones-de-iva-a-traves-de-cuentas-bancarias-europeas","status":"publish","type":"post","link":"https:\/\/diligens.es\/en\/la-agencia-tributaria-permitira-devoluciones-de-iva-a-traves-de-cuentas-bancarias-europeas\/","title":{"rendered":"La Agencia Tributaria permitir\u00e1 devoluciones de IVA a trav\u00e9s de cuentas bancarias europeas"},"content":{"rendered":"<p style=\"text-align: justify;\">La Agencia Tributaria ha modificado la auto-liquidaci\u00f3n del IVA (modelo 303) permitiendo la posibilidad de que los sujetos pasivos incluyan un IBAN de una cuenta bancaria SEPA de estados miembros distintos de Espa\u00f1a.<\/p>\n<p style=\"text-align: justify;\">En este sentido, en el caso estar ante una devoluci\u00f3n de un cr\u00e9dito de IVA, los sujetos pasivos no estar\u00e1n obligados, en adelante, a incluir una cuenta bancaria espa\u00f1ola, sino que podr\u00e1n incluir una cuenta de otro estado miembro. Tambi\u00e9n ser\u00e1 posible incluir una cuenta bancaria de Noruega, Islandia, Liechtenstein y Suiza.<\/p>\n<p style=\"text-align: justify;\">No obstante, en el caso de los pagos de deudas de IVA en la autoliquidaci\u00f3n del Impuesto, sigue siendo obligatorio realizar el mismo mediante una cuenta bancaria espa\u00f1ola.<\/p>\n<p style=\"text-align: justify;\">Haga clic\u00a0<a href=\"https:\/\/diligens.es\/en\/iva\/\">aqu\u00ed<\/a>\u00a0si quiere m\u00e1s informaci\u00f3n sobre nuestros servicios de IVA o puede contactar en\u00a0<a href=\"\/en\/info@diligens.es\/\">info@diligens.es<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>La Agencia Tributaria ha modificado la auto-liquidaci\u00f3n del IVA (modelo 303) permitiendo la posibilidad de que los sujetos pasivos incluyan un IBAN de una cuenta bancaria SEPA de estados miembros distintos de Espa\u00f1a. En este sentido, en el caso estar ante una devoluci\u00f3n de un cr\u00e9dito de IVA, los sujetos pasivos no estar\u00e1n obligados, en [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[306,307,308,309,67,17,70,18],"class_list":["post-1561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-tributarias","tag-account","tag-bancaria","tag-bank","tag-cuenta","tag-devolucion","tag-iva","tag-refund","tag-vat"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La Agencia Tributaria permitir\u00e1 devoluciones de IVA a trav\u00e9s de cuentas bancarias europeas - Diligens<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/diligens.es\/en\/la-agencia-tributaria-permitira-devoluciones-de-iva-a-traves-de-cuentas-bancarias-europeas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Agencia Tributaria permitir\u00e1 devoluciones de IVA a trav\u00e9s de cuentas bancarias europeas - Diligens\" \/>\n<meta property=\"og:description\" content=\"La Agencia Tributaria ha modificado la auto-liquidaci\u00f3n del IVA (modelo 303) permitiendo la posibilidad de que los sujetos pasivos incluyan un IBAN de una cuenta bancaria SEPA de estados miembros distintos de Espa\u00f1a. En este sentido, en el caso estar ante una devoluci\u00f3n de un cr\u00e9dito de IVA, los sujetos pasivos no estar\u00e1n obligados, en [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/diligens.es\/en\/la-agencia-tributaria-permitira-devoluciones-de-iva-a-traves-de-cuentas-bancarias-europeas\/\" \/>\n<meta property=\"og:site_name\" content=\"Diligens\" \/>\n<meta property=\"article:published_time\" content=\"2016-05-13T06:03:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"334\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"diligens\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"diligens\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/diligens.es\/la-agencia-tributaria-permitira-devoluciones-de-iva-a-traves-de-cuentas-bancarias-europeas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/diligens.es\/la-agencia-tributaria-permitira-devoluciones-de-iva-a-traves-de-cuentas-bancarias-europeas\/\"},\"author\":{\"name\":\"diligens\",\"@id\":\"https:\/\/diligens.es\/#\/schema\/person\/f6c483592c38191661743d55669da89d\"},\"headline\":\"La Agencia Tributaria permitir\u00e1 devoluciones de IVA a trav\u00e9s de cuentas bancarias europeas\",\"datePublished\":\"2016-05-13T06:03:26+00:00\",\"dateModified\":\"2016-05-13T06:03:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/diligens.es\/la-agencia-tributaria-permitira-devoluciones-de-iva-a-traves-de-cuentas-bancarias-europeas\/\"},\"wordCount\":157,\"publisher\":{\"@id\":\"https:\/\/diligens.es\/#organization\"},\"image\":{\"@id\":\"https:\/\/diligens.es\/la-agencia-tributaria-permitira-devoluciones-de-iva-a-traves-de-cuentas-bancarias-europeas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/diligens.es\/wp-content\/uploads\/2024\/10\/diliblog.png\",\"keywords\":[\"ACCOUNT\",\"BANCARIA\",\"BANK\",\"CUENTA\",\"devoluci\u00f3n\",\"IVA\",\"refund\",\"VAT\"],\"articleSection\":[\"NOTICIAS TRIBUTARIAS\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/diligens.es\/la-agencia-tributaria-permitira-devoluciones-de-iva-a-traves-de-cuentas-bancarias-europeas\/\",\"url\":\"https:\/\/diligens.es\/la-agencia-tributaria-permitira-devoluciones-de-iva-a-traves-de-cuentas-bancarias-europeas\/\",\"name\":\"La Agencia Tributaria permitir\u00e1 devoluciones de IVA a trav\u00e9s de cuentas bancarias europeas - 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