{"id":4270,"date":"2016-12-27T08:47:46","date_gmt":"2016-12-27T08:47:46","guid":{"rendered":"http:\/\/www.cecotinternacionalitzacio.org\/?p=4270\/"},"modified":"2016-12-30T08:21:11","modified_gmt":"2016-12-30T08:21:11","slug":"quins-son-paisos-no-comunitaris-saplica-reciprocitat-materia-devolucio-iva","status":"publish","type":"post","link":"https:\/\/www.cecotinternacionalitzacio.org\/es\/quins-son-paisos-no-comunitaris-saplica-reciprocitat-materia-devolucio-iva\/","title":{"rendered":"SAPS QUINS SON ELS PA\u00cfSOS NO COMUNITARIS  ON S\u2019APLICA LA RECIPROCITAT EN MATERIA DE DEVOLUCI\u00d3 DEL IVA?"},"content":{"rendered":"<p><!-- [if gte mso 9]><xml>\n<o:OfficeDocumentSettings>\n<o:AllowPNG\/>\n<\/o:OfficeDocumentSettings>\n<\/xml><![endif]--><!-- [if gte mso 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Locked=\"false\" Priority=\"33\" SemiHidden=\"false\" UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Book Title\"\/>\n<w:LsdException Locked=\"false\" Priority=\"37\" Name=\"Bibliography\"\/>\n<w:LsdException Locked=\"false\" Priority=\"39\" QFormat=\"true\" Name=\"TOC Heading\"\/>\n<\/w:LatentStyles>\n<\/xml><![endif]--><!-- [if gte mso 10]>\n\n\n\n<style>\n \/* Style Definitions *\/<br \/> table.MsoNormalTable<br \/>\t{mso-style-name:\"Taula normal\";<br \/>\tmso-tstyle-rowband-size:0;<br \/>\tmso-tstyle-colband-size:0;<br \/>\tmso-style-noshow:yes;<br \/>\tmso-style-priority:99;<br \/>\tmso-style-parent:\"\";<br \/>\tmso-padding-alt:0cm 5.4pt 0cm 5.4pt;<br \/>\tmso-para-margin-top:0cm;<br \/>\tmso-para-margin-right:0cm;<br \/>\tmso-para-margin-bottom:8.0pt;<br \/>\tmso-para-margin-left:0cm;<br \/>\tline-height:107%;<br \/>\tmso-pagination:widow-orphan;<br \/>\tfont-size:11.0pt;<br \/>\tfont-family:\"Calibri\",\"sans-serif\";<br \/>\tmso-ascii-font-family:Calibri;<br \/>\tmso-ascii-theme-font:minor-latin;<br \/>\tmso-hansi-font-family:Calibri;<br \/>\tmso-hansi-theme-font:minor-latin;<br \/>\tmso-bidi-font-family:\"Times New Roman\";<br \/>\tmso-bidi-theme-font:minor-bidi;<br \/>\tmso-ansi-language:ES;<br \/>\tmso-fareast-language:EN-US;}<br \/><\/style>\n\n<![endif]--><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12pt; line-height: 107%; font-family: 'Arial','sans-serif'; color: #333333;\">Actualment Espanya te reconeixement de reciprocitat amb els seg\u00fcents pa\u00efsos:<\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 42.55pt; text-indent: -14.2pt; text-align: left;\"><span style=\"color: #333333;\"><b><i><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\">Canad\u00e0:<\/span><\/i><\/b><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\"> Resoluci\u00f3 de 16 de maig de 1994.<\/span><\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 42.55pt; text-indent: -14.2pt; text-align: left;\"><span style=\"color: #333333;\"><b><i><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\">Israel:<\/span><\/i><\/b><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\"> Resoluci\u00f3 de 23 de gener de 2006.<\/span><\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 42.55pt; text-indent: -14.2pt; text-align: left;\"><span style=\"color: #333333;\"><b><i><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\">Jap\u00f3:<\/span><\/i><\/b><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\"> Resoluci\u00f3 de 10 de setembre de 1996.<\/span><\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 42.55pt; text-indent: -14.2pt; text-align: justify;\"><span style=\"color: #333333;\"><b><i><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\">M\u00f2naco:<\/span><\/i><\/b><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\"> Resoluci\u00f3 de 24 de mar\u00e7 de 1994. No obstant, conv\u00e9 recordar que les operacions efectuades amb el Principat de M\u00f2naco tindran la mateixa consideraci\u00f3 que les realitzades amb\u00a0 Fran\u00e7a, tal i como delimita l\u2019 article 3.Tres de la LIVA.<\/span><\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 42.55pt; text-indent: -14.2pt; text-align: left;\"><span style=\"color: #333333;\"><b><i><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\">Noruega:<\/span><\/i><\/b><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\"> Resoluci\u00f3 de 28 de gener de 2010.<\/span><\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 42.55pt; text-indent: -14.2pt; text-align: left;\"><span style=\"color: #333333;\"><b><i><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\">Suiza:<\/span><\/i><\/b><span style=\"font-size: 12pt; font-family: 'Arial','sans-serif';\"> Resoluci\u00f3 de 23 de setembre de 1996.<\/span><\/span><!--more--><\/p>\n<p class=\"MsoNormal\" style=\"text-align: justify;\"><span style=\"font-size: 12pt; line-height: 107%; font-family: 'Arial','sans-serif'; color: #333333;\">Aquest reconeixement permet sol\u00b7licitar la devoluci\u00f3 de l\u2019 Iva a empresaris i professionals dels respectius pa\u00efsos, malgrat no siguin de la UE, \u00a0ja que aquests pa\u00efsos tamb\u00e9 reconeixen aquest dret a empresaris i professionals espanyols.<\/span><\/p>\n<p class=\"MsoNormal\"><span style=\"font-size: 12pt; line-height: 107%; font-family: 'Arial','sans-serif'; color: #333333;\">Per con\u00e8ixer l\u2019abast d\u2019aquest dret podeu consultar les respectives resolucions\u00a0 aqu\u00ed:<\/span><\/p>\n<p><a href=\"https:\/\/www.cecotinternacionalitzacio.org\/wp-content\/uploads\/2016\/12\/Resolucion_Canada.pdf\">resolucion_canada<\/a><br \/>\n<a href=\"https:\/\/www.cecotinternacionalitzacio.org\/wp-content\/uploads\/2016\/12\/Resolucion_Israel.pdf\">resolucion_israel<\/a><br \/>\n<a href=\"https:\/\/www.cecotinternacionalitzacio.org\/wp-content\/uploads\/2016\/12\/Resolucion_Japon.pdf\">resolucion_japon<\/a><br \/>\n<a href=\"https:\/\/www.cecotinternacionalitzacio.org\/wp-content\/uploads\/2016\/12\/Resolucion_Monaco.pdf\">resolucion_monaco<\/a><br \/>\n<a href=\"https:\/\/www.cecotinternacionalitzacio.org\/wp-content\/uploads\/2016\/12\/Resolucion_Noruega.pdf\">resolucion_noruega<\/a><br \/>\n<a href=\"https:\/\/www.cecotinternacionalitzacio.org\/wp-content\/uploads\/2016\/12\/Resolucion_Suiza1.pdf\">resolucion_suiza1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Actualment Espanya te reconeixement de reciprocitat amb els seg\u00fcents pa\u00efsos: Canad\u00e0: Resoluci\u00f3 de 16 de maig de 1994. Israel: Resoluci\u00f3 de 23 de gener de 2006. Jap\u00f3: Resoluci\u00f3 de 10 de setembre de 1996. M\u00f2naco: Resoluci\u00f3 de 24 de mar\u00e7 de 1994. No obstant, conv\u00e9 recordar que les operacions efectuades amb el Principat de M\u00f2naco &hellip;&#8230; <a class=\"moretag\" href=\"https:\/\/www.cecotinternacionalitzacio.org\/es\/quins-son-paisos-no-comunitaris-saplica-reciprocitat-materia-devolucio-iva\/\"><br \/>Llegir m\u00e9s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":4287,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[196],"tags":[113,269,322],"class_list":["post-4270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-temes-a-fons","tag-cecot","tag-club-internacionalitzacio","tag-reciprocitat-iva"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SAPS QUINS SON ELS PA\u00cfSOS NO COMUNITARIS ON S\u2019APLICA LA RECIPROCITAT EN MATERIA DE DEVOLUCI\u00d3 DEL IVA? - Club Cecot Internacionalitzaci\u00f3<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SAPS QUINS SON ELS PA\u00cfSOS NO COMUNITARIS ON S\u2019APLICA LA RECIPROCITAT EN MATERIA DE DEVOLUCI\u00d3 DEL IVA? - Club Cecot Internacionalitzaci\u00f3\" \/>\n<meta property=\"og:description\" content=\"Actualment Espanya te reconeixement de reciprocitat amb els seg\u00fcents pa\u00efsos: Canad\u00e0: Resoluci\u00f3 de 16 de maig de 1994. 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