{"id":5113,"date":"2024-09-23T00:00:00","date_gmt":"2024-09-23T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/iva-y-contratos-publicos\/"},"modified":"2024-09-23T00:00:00","modified_gmt":"2024-09-23T00:00:00","slug":"iva-y-contratos-publicos","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/iva-y-contratos-publicos\/","title":{"rendered":"IVA y contratos p\u00fablicos"},"content":{"rendered":"<p>Si su empresa presenta una oferta a un cliente y no indica nada en materia de IVA, se aplican las siguientes reglas:\u00a0<\/p>\n<ul>\n<li>Si el destinatario de la oferta es otra empresa, la regla general es que dicho impuesto debe ser a\u00f1adido a la operaci\u00f3n y ser repercutido sobre el precio pactado.<\/li>\n<\/ul>\n<ul>\n<li>Si el destinatario es un particular, en cambio, el IVA se considerar\u00e1 incluido en el precio ofertado, y usted deber\u00e1 detraerlo de sus honorarios e ingresarlo en Hacienda. Piense que la normativa protege a los consumidores, y obliga a las empresas a informarles de manera clara y comprensible del precio total del servicio, incluidos los impuestos.<\/li>\n<\/ul>\n<ul>\n<li>Si el destinatario es una administraci\u00f3n p\u00fablica, la regla es similar a la indicada para los particulares: deber\u00e1 aplicar la denominada \u201cregla de precio cierto\u201d. Seg\u00fan esta regla, se considera que la oferta realizada a la administraci\u00f3n ya incluye el IVA (aunque \u00e9ste no aparezca reflejado de forma expresa en el contrato). Adem\u00e1s, si presenta una oferta con IVA pero calculado con un tipo de gravamen err\u00f3neo, el precio cierto del contrato no puede variar. As\u00ed pues, deber\u00e1 emitir sus facturas con el tipo correcto, pero sin alterar el precio cierto inicialmente ofertado.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p> Indique el IVA aplicable en todas sus ofertas comerciales. Nuestros profesionales le indicar\u00e1n c\u00f3mo hacerlo para evitar controversias con el destinatario, especialmente si es un particular o una administraci\u00f3n p\u00fablica.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si su empresa presenta una oferta a un cliente y no indica nada en materia de IVA, se aplican las siguientes reglas:&nbsp; Si el destinatario de la oferta es otra empresa, la regla general es que dicho impuesto debe ser a&ntilde;adido a la operaci&oacute;n y ser repercutido sobre el precio pactado. Si el destinatario es [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5114,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5113","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IVA y contratos p\u00fablicos | Contem Assessors<\/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:\/\/www.contem.es\/es\/iva-y-contratos-publicos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IVA y contratos p\u00fablicos | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si su empresa presenta una oferta a un cliente y no indica nada en materia de IVA, se aplican las siguientes reglas:&nbsp; Si el destinatario de la oferta es otra empresa, la regla general es que dicho impuesto debe ser a&ntilde;adido a la operaci&oacute;n y ser repercutido sobre el precio pactado. 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