{"id":2096,"date":"2026-03-12T11:15:15","date_gmt":"2026-03-12T11:15:15","guid":{"rendered":"https:\/\/ottesalleida.es\/?p=2096"},"modified":"2026-03-12T11:15:15","modified_gmt":"2026-03-12T11:15:15","slug":"las-empresas-pueden-recuperar-el-iva-de-facturas-impagadas-si-cumplen-con-los-requisitos-establecidos-2","status":"publish","type":"post","link":"https:\/\/ottesalleida.es\/es\/las-empresas-pueden-recuperar-el-iva-de-facturas-impagadas-si-cumplen-con-los-requisitos-establecidos-2\/","title":{"rendered":"Las empresas pueden recuperar el IVA de facturas impagadas si cumplen con los requisitos establecidos"},"content":{"rendered":"

Muchas empresas y aut\u00f3nomos desconocen que la normativa fiscal permite recuperar el IVA de una factura que no se ha cobrado, siempre que se cumplan determinados requisitos. Te lo contamos en este art\u00edculo.<\/p>\n

<\/h3>\n<\/div><\/div><\/div><\/div><\/div>

Desde <\/span>Ottesa <\/span>Assessors, <\/span>su <\/span>gestor\u00eda <\/span>y <\/span>asesor\u00eda <\/span>fiscal <\/span>y <\/span>laboral <\/span>en <\/span>Lleida<\/span><\/strong>, <\/span>queremos <\/span>recordar <\/span>a <\/span>nuestros <\/span>clientes <\/span>que <\/span>existen <\/span>distintos <\/span>incentivos <\/span>y <\/span>deducciones <\/span>vinculados <\/span>a <\/span>este <\/span>tipo <\/span>de <\/span>contrataci\u00f3n <\/span>que <\/span>pueden <\/span>suponer <\/span>un <\/span>importante <\/span>ahorro <\/span>fiscal<\/span><\/strong>, <\/span>tanto <\/span>para <\/span>la <\/span>empresa <\/span>como <\/span>para <\/span>el <\/span>propio <\/span>trabajador.<\/span><\/p>\n

Como <\/span>siempre, <\/span>nuestro <\/span>equipo <\/span>est\u00e1 <\/span>a <\/span>su <\/span>disposici\u00f3n <\/span>para <\/span>estudiar <\/span>cada <\/span>caso <\/span>y <\/span>ayudarle <\/span>a <\/span>aprovechar <\/span>todas <\/span>las <\/span>ventajas <\/span>que <\/span>ofrece <\/span>la <\/span>normativa.<\/span><\/p>\n

Beneficios <\/span>fiscales <\/span>para <\/span>los <\/span>trabajadores <\/span>con <\/span>discapacidad<\/span><\/h2>\n

La <\/span>normativa <\/span>fiscal <\/span>espa\u00f1ola <\/span>contempla <\/span>diferentes <\/span>deducciones <\/span>en <\/span>el <\/span>IRPF <\/span>para <\/span>los <\/span>trabajadores <\/span>con <\/span>discapacidad<\/span><\/strong>, <\/span>que <\/span>pueden <\/span>incrementarse <\/span>en <\/span>funci\u00f3n <\/span>del <\/span>grado <\/span>de <\/span>discapacidad <\/span>reconocido.<\/span><\/p>\n

Con <\/span>car\u00e1cter <\/span>general, <\/span>los <\/span>trabajadores <\/span>pueden <\/span>aplicar <\/span>una <\/span>deducci\u00f3n <\/span>fija <\/span>de <\/span>2.000 <\/span>euros <\/span>anuales<\/span><\/strong> en <\/span>concepto <\/span>de <\/span>otros <\/span>gastos <\/span>del <\/span>trabajo, <\/span>adem\u00e1s <\/span>de <\/span>otros <\/span>gastos <\/span>deducibles <\/span>como:<\/span><\/p>\n

    \n
  • \n

    Cotizaciones <\/span>a <\/span>la <\/span>Seguridad <\/span>Social<\/span><\/p>\n<\/li>\n

  • \n

    Cuotas <\/span>sindicales<\/span><\/p>\n<\/li>\n

  • \n

    Gastos <\/span>de <\/span>colegiaci\u00f3n <\/span>obligatoria<\/span><\/p>\n<\/li>\n<\/ul>\n

    Cuando <\/span>el <\/span>trabajador <\/span>tiene <\/span>reconocida <\/span>una <\/span>discapacidad, <\/span>esta <\/span>deducci\u00f3n <\/span>puede <\/span>incrementarse <\/span>de <\/span>forma <\/span>significativa.<\/span><\/p>\n

    Incremento <\/span>seg\u00fan <\/span>el <\/span>grado <\/span>de <\/span>discapacidad<\/span><\/h3>\n

    La <\/span>normativa <\/span>establece <\/span>los <\/span>siguientes <\/span>incrementos:<\/span><\/p>\n

    Discapacidad <\/span>igual <\/span>o <\/span>superior <\/span>al <\/span>33% <\/span>e <\/span>inferior <\/span>al <\/span>65%<\/span><\/strong><\/p>\n

      \n
    • \n

      Incremento <\/span>adicional <\/span>de <\/span>3.500 <\/span>euros <\/span>anuales<\/span><\/strong><\/p>\n<\/li>\n<\/ul>\n

      Discapacidad <\/span>igual <\/span>o <\/span>superior <\/span>al <\/span>65%<\/span><\/strong><\/p>\n

        \n
      • \n

        Incremento <\/span>adicional <\/span>de <\/span>7.750 <\/span>euros <\/span>anuales<\/span><\/strong><\/p>\n<\/li>\n<\/ul>\n

        Este <\/span>incremento <\/span>tambi\u00e9n <\/span>se <\/span>aplica <\/span>en <\/span>casos <\/span>de <\/span>personas <\/span>con <\/span>movilidad <\/span>reducida <\/span>o <\/span>que <\/span>necesitan <\/span>ayuda <\/span>de <\/span>terceras <\/span>personas<\/span><\/strong>.<\/span><\/p>\n

        Estas <\/span>deducciones <\/span>permiten <\/span>reducir <\/span>la <\/span>base <\/span>imponible <\/span>del <\/span>trabajador, <\/span>lo <\/span>que <\/span>puede <\/span>representar <\/span>un <\/span>importante <\/span>beneficio <\/span>fiscal <\/span>en <\/span>su <\/span>declaraci\u00f3n <\/span>de <\/span>la <\/span>renta<\/span><\/strong>.<\/span><\/p>\n

        \u00bf<\/span>Qu\u00e9 <\/span>ocurre <\/span>si <\/span>la <\/span>discapacidad <\/span>se <\/span>reconoce <\/span>durante <\/span>el <\/span>a\u00f1o?<\/span><\/h2>\n

        En <\/span>algunos <\/span>casos, <\/span>la <\/span>situaci\u00f3n <\/span>de <\/span>discapacidad <\/span>se <\/span>reconoce <\/span>durante <\/span>el <\/span>ejercicio <\/span>fiscal<\/span><\/strong>, <\/span>y <\/span>no <\/span>desde <\/span>el <\/span>inicio <\/span>del <\/span>a\u00f1o.<\/span><\/p>\n

        Cuando <\/span>esto <\/span>ocurre, <\/span>la <\/span>normativa <\/span>establece <\/span>que <\/span>la <\/span>deducci\u00f3n <\/span>no <\/span>puede <\/span>superar <\/span>el <\/span>rendimiento <\/span>neto <\/span>del <\/span>trabajo <\/span>percibido <\/span>desde <\/span>el <\/span>momento <\/span>en <\/span>que <\/span>se <\/span>reconoce <\/span>la <\/span>discapacidad<\/span><\/strong>.<\/span><\/p>\n

        Ejemplo <\/span>pr\u00e1ctico<\/span><\/h4>\n

        Imaginemos <\/span>un <\/span>trabajador <\/span>al <\/span>que <\/span>se <\/span>le <\/span>reconoce <\/span>una <\/span>discapacidad <\/span>del <\/span>33% <\/span>el <\/span>1 <\/span>de <\/span>diciembre<\/span><\/strong>.<\/span><\/p>\n

        Si <\/span>sus <\/span>rendimientos <\/span>netos <\/span>del <\/span>trabajo <\/span>durante <\/span>el <\/span>mes <\/span>de <\/span>diciembre <\/span>son <\/span>de <\/span>2.100 <\/span>euros<\/span><\/strong>, <\/span>el <\/span>incremento <\/span>deducible <\/span>no <\/span>podr\u00e1 <\/span>alcanzar <\/span>los <\/span>3.500 <\/span>euros <\/span>previstos <\/span>por <\/span>la <\/span>ley<\/span><\/strong>, <\/span>sino <\/span>que <\/span>quedar\u00e1 <\/span>limitado <\/span>a <\/span>esos <\/span>2.100 <\/span>euros<\/span><\/strong>.<\/span><\/p>\n

        Este <\/span>tipo <\/span>de <\/span>situaciones <\/span>suele <\/span>requerir <\/span>una <\/span>correcta <\/span>planificaci\u00f3n <\/span>fiscal <\/span>para <\/span>garantizar <\/span>que <\/span>se <\/span>aprovechan <\/span>al <\/span>m\u00e1ximo <\/span>los <\/span>beneficios <\/span>disponibles <\/span>dentro <\/span>del <\/span>marco <\/span>legal<\/span><\/strong>.<\/span><\/p>\n

        Ventajas <\/span>tambi\u00e9n <\/span>para <\/span>las <\/span>empresas<\/span><\/h2>\n

        Adem\u00e1s <\/span>de <\/span>los <\/span>beneficios <\/span>fiscales <\/span>para <\/span>el <\/span>trabajador, <\/span>la <\/span>contrataci\u00f3n <\/span>de <\/span>personas <\/span>con <\/span>discapacidad <\/span>puede <\/span>suponer <\/span>tambi\u00e9n <\/span>importantes <\/span>ventajas <\/span>para <\/span>las <\/span>empresas<\/span><\/strong>, <\/span>como <\/span>por <\/span>ejemplo:<\/span><\/p>\n

          \n
        • \n

          Bonificaciones <\/span>en <\/span>las <\/span>cuotas <\/span>de <\/span>la <\/span>Seguridad <\/span>Social<\/span><\/p>\n<\/li>\n

        • \n

          Incentivos <\/span>para <\/span>contratos <\/span>indefinidos<\/span><\/p>\n<\/li>\n

        • \n

          Subvenciones <\/span>para <\/span>la <\/span>adaptaci\u00f3n <\/span>del <\/span>puesto <\/span>de <\/span>trabajo<\/span><\/p>\n<\/li>\n

        • \n

          Cumplimiento <\/span>de <\/span>pol\u00edticas <\/span>de <\/span>inclusi\u00f3n <\/span>laboral<\/span><\/p>\n<\/li>\n<\/ul>\n

          Adem\u00e1s, <\/span>para <\/span>determinadas <\/span>empresas, <\/span>puede <\/span>ayudar <\/span>a <\/span>cumplir <\/span>con <\/span>la <\/span>obligaci\u00f3n <\/span>legal <\/span>de <\/span>reservar <\/span>un <\/span>2% <\/span>de <\/span>la <\/span>plantilla <\/span>a <\/span>personas <\/span>con <\/span>discapacidad<\/span><\/strong>, <\/span>en <\/span>empresas <\/span>con <\/span>m\u00e1s <\/span>de <\/span>50 <\/span>trabajadores.<\/span><\/p>\n

          El <\/span>asesoramiento <\/span>adecuado <\/span>marca <\/span>la <\/span>diferencia<\/span><\/h2>\n

          La <\/span>normativa <\/span>laboral <\/span>y <\/span>fiscal <\/span>vinculada <\/span>a <\/span>la <\/span>discapacidad <\/span>puede <\/span>generar <\/span>dudas <\/span>tanto <\/span>en <\/span>empresas <\/span>como <\/span>en <\/span>trabajadores. <\/span>Por <\/span>ello <\/span>es <\/span>importante <\/span>contar <\/span>con <\/span>un <\/span>asesoramiento <\/span>especializado <\/span>que <\/span>analice <\/span>cada <\/span>situaci\u00f3n <\/span>concreta<\/span><\/strong>.<\/span><\/p>\n

          En <\/span>Ottesa <\/span>Assessors<\/span><\/strong>, <\/span>con <\/span>m\u00e1s <\/span>de <\/span>50 <\/span>a\u00f1os <\/span>de <\/span>experiencia <\/span>asesorando <\/span>a <\/span>empresas, <\/span>aut\u00f3nomos <\/span>y <\/span>particulares<\/span><\/strong>, <\/span>ofrecemos <\/span>un <\/span>servicio <\/span>integral <\/span>en <\/span>materia <\/span>laboral, <\/span>fiscal <\/span>y <\/span>de <\/span>gestor\u00eda<\/span><\/strong>, <\/span>siempre <\/span>con <\/span>un <\/span>trato <\/span>cercano <\/span>y <\/span>personalizado. <\/span><\/p>\n

          Si <\/span>est\u00e1 <\/span>pensando <\/span>en <\/span>contratar <\/span>personal <\/span>o <\/span>quiere <\/span>conocer <\/span>los <\/span>beneficios <\/span>fiscales <\/span>disponibles<\/span><\/strong>, <\/span>nuestro <\/span>equipo <\/span>estar\u00e1 <\/span>encantado <\/span>de <\/span>ayudarle.<\/span><\/p>\n

          Ottesa <\/span>Assessors \u2013 <\/span>Gestor\u00eda <\/span>y <\/span>asesor\u00eda <\/span>fiscal <\/span>y <\/span>laboral <\/span>en <\/span>Lleida<\/span><\/strong>
          A <\/span>su <\/span>servicio <\/span>para <\/span>resolver <\/span>cualquier <\/span>duda <\/span>y <\/span>ayudarle <\/span>a <\/span>tomar <\/span>las <\/span>mejores <\/span>decisiones <\/span>para <\/span>su <\/span>empresa.<\/span><\/h3>\n<\/div><\/div><\/div><\/div><\/div>
          <\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2092,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[121,126],"tags":[150,113,112,146,109,181,108,123,144,180,152,117,194,191,192,183],"yoast_head":"\nLas empresas pueden recuperar el IVA de facturas impagadas si cumplen con los requisitos establecidos - Ottesa<\/title>\n<meta name=\"description\" content=\"En la asesor\u00eda Ottesa te ayudamos y te explicamos todas las ventajas y beneficios de contratar una persona con alguna discapacidad\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ottesalleida.es\/es\/las-empresas-pueden-recuperar-el-iva-de-facturas-impagadas-si-cumplen-con-los-requisitos-establecidos-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Las empresas pueden recuperar el IVA de facturas impagadas si cumplen con los requisitos establecidos - 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