{"id":9030416,"date":"2022-03-23T00:00:38","date_gmt":"2022-03-22T23:00:38","guid":{"rendered":"https:\/\/gremicat.es\/?p=18245"},"modified":"2022-03-23T00:00:38","modified_gmt":"2022-03-22T23:00:38","slug":"tipus-diva-en-les-obres-i-reparacions-dimmobles","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/tipus-diva-en-les-obres-i-reparacions-dimmobles\/","title":{"rendered":"Tipus d&#8217;IVA en les obres i reparacions d&#8217;immobles"},"content":{"rendered":"<p style=\"font-size: 22px;\"><span style=\"font-weight: 400;\">Dins del sector de la construcci\u00f3 un dels aspectes que m\u00e9s dubtes genera \u00e9s el tipus impositiu de l&#8217;IVA que s&#8217;ha d&#8217;aplicar a les obres de reforma de pisos.<\/span><\/p>\n<div class=\"texto_central\" style=\"clear: both; line-height: 20px; padding-top: 10px;\"><\/div>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\"><strong>Analitzarem el tipus de gravamen que s&#8217;ha d&#8217;aplicar a les obres de reforma d&#8217;immobles.<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\"><strong>Un dels aspectes de l&#8217;Impost sobre el Valor Afegit (IVA) que m\u00e9s dubtes genera \u00e9s el tipus impositiu (10% 0 21%) al qual tributen unes certes operacions<\/strong>. En aquesta circular analitzarem el tipus de gravamen que s&#8217;ha d&#8217;aplicar a les obres de reforma d&#8217;immobles en funci\u00f3 de la mena d&#8217;obra realitzada i de les caracter\u00edstiques de l&#8217;immoble.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Dins del sector de la construcci\u00f3 un dels aspectes que m\u00e9s dubtes genera \u00e9s el tipus impositiu de l&#8217;IVA que s&#8217;ha d&#8217;aplicar a les obres de reforma de pisos en funci\u00f3 de la mena d&#8217;obra realitzada i de les caracter\u00edstiques del propi habitatge.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><strong>L&#8217;Ag\u00e8ncia Tribut\u00e0ria difer\u00e8ncia dos tipus d&#8217;obres de reforma:\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a) Les obres de construcci\u00f3 o rehabilitaci\u00f3<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">b) Les obres de renovaci\u00f3 o reparaci\u00f3<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<p><strong>Obres de construcci\u00f3 o rehabilitaci\u00f3\u00a0<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Tributen <strong>al tipus redu\u00eft (10%)<\/strong> les seg\u00fcents operacions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a) <strong>Execucions d&#8217;obra de construcci\u00f3 o rehabilitaci\u00f3 d&#8217;edificacions destinades principalment a habitatges, inclosos els locals, garatges i annexos, conseq\u00fc\u00e8ncia de contractes directament formalitzats entre el promotor i el contractista<\/strong>. (No s&#8217;aplica el tipus redu\u00eft a les subcontractes). Es consideren destinades principalment a habitatges les edificacions en les quals almenys el 50% de la superf\u00edcie constru\u00efda es destini a aquest \u00fas.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">b) <strong>Vendes amb instal\u00b7laci\u00f3 d&#8217;armaris de cuina i bany i armaris de paret per a habitatges<\/strong>, conseq\u00fc\u00e8ncia de contractes directament formalitzats entre el promotor de la construcci\u00f3 o rehabilitaci\u00f3 i el contractista.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">c) <strong>Execucions d&#8217;obra directament formalitzades amb Comunitats de Propietaris per a la construcci\u00f3 de garatges en edificacions destinades principalment a habitatges<\/strong>, sempre que es realitzin en terrenys comuns i el nombre de places a adjudicar a cada propietari no excedeixi de dos.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>El lliurament sense instal\u00b7laci\u00f3 de portes, finestres, armaris, mobles de cuina, etc.<\/strong>, per a la realitzaci\u00f3 d&#8217;obres en edificacions <strong>tributaran en tot cas al tipus general del 21%<\/strong>, at\u00e8s que no t\u00e9 la consideraci\u00f3 d&#8217;execuci\u00f3 d&#8217;obra<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Es considera construcci\u00f3, i s&#8217;aplica el 10%, a l&#8217;ampliaci\u00f3 d&#8217;un habitatge sempre que augmenti la superf\u00edcie habitable<\/strong>. Les obres de reforma interior d&#8217;un habitatge no es consideren construcci\u00f3.<\/span><\/p>\n<p><strong>Obres de rehabilitaci\u00f3\u00a0<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Per a determinar si les obres realitzades s\u00f3n de rehabilitaci\u00f3 i tributen al tipus redu\u00eft del 10%, <strong>hauran de complir-se dos requisits:<\/strong><\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Que m\u00e9s del 50% del cost total del projecte de rehabilitaci\u00f3 es correspongui amb obres de consolidaci\u00f3 o tractament d&#8217;elements estructurals<\/strong>, fa\u00e7anes o cobertes o amb obres an\u00e0logues o connexes a les de rehabilitaci\u00f3.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">A aquest efecte, resultar\u00e0 necessari disposar de suficients elements de prova que acreditin la veritable naturalesa de les obres projectades, com ara, entre altres, dict\u00e0mens de professionals espec\u00edficament habilitats per a aix\u00f2 o el visat i, si escau, qualificaci\u00f3 del projecte per part de col\u00b7legis professionals.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2. <strong>Si es compleix el primer requisit, l&#8217;import total de les obres totals ha d&#8217;excedir del 25% del preu d&#8217;adquisici\u00f3 de l&#8217;edificaci\u00f3<\/strong> (si es va efectuar en els dos anys anteriors a l&#8217;inici de les obres de rehabilitaci\u00f3), o del valor de mercat de l&#8217;edificaci\u00f3 abans de la seva rehabilitaci\u00f3, descomptant en tots dos casos el valor del s\u00f2l.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><strong>Obres an\u00e0logues a les de rehabilitaci\u00f3\u00a0<\/strong><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Les d&#8217;adequaci\u00f3 estructural que proporcionin a l&#8217;edificaci\u00f3 condicionis de seguretat constructiva<\/strong>, de manera que quedi garantida la seva estabilitat i resist\u00e8ncia mec\u00e0nica.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Les de refor\u00e7 o adequaci\u00f3 de la fonamentaci\u00f3<\/strong>, aix\u00ed com les que afectin o consisteixin en el tractament de pilars o forjats.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Les d&#8217;ampliaci\u00f3 de la superf\u00edcie constru\u00efda<\/strong>, sobre i baix rasant.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Les de reconstrucci\u00f3 de fa\u00e7anes i patis interiors.\u00a0<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Les d&#8217;instal\u00b7laci\u00f3 d&#8217;elements elevadors<\/strong>, inclosos els destinats a salvar barreres arquitect\u00f2niques per al seu \u00fas per discapacitats.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ol>\n<p><strong>Obres connexes a les de rehabilitaci\u00f3\u00a0<\/strong><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Es consideraran obres connexes a les de rehabilitaci\u00f3 les que se citen a continuaci\u00f3<\/strong> quan el seu cost total sigui inferior al derivat de les obres de consolidaci\u00f3 o tractament d&#8217;elements estructurals, fa\u00e7anes o cobertes i, en el seu cas, de les obres an\u00e0logues a aquestes, sempre que estiguin vinculades a elles de manera indissociable i no consisteixin en el mer acabat o adorn de l&#8217;edificaci\u00f3 ni en el simple manteniment o pintura de la fa\u00e7ana:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Les obres de paleta, lampisteria i fusteria.\u00a0<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Les destinades a la millora i adequaci\u00f3 de tancaments, instal\u00b7lacions el\u00e8ctriques, aigua i climatitzaci\u00f3 i protecci\u00f3 contra incendis.\u00a0<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Les obres de rehabilitaci\u00f3 energ\u00e8tica.<\/strong><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Es consideraran obres de rehabilitaci\u00f3 energ\u00e8tica les destinades a la millora del comportament energ\u00e8tic de les edificacions reduint la seva demanda energ\u00e8tica, a l&#8217;augment del rendiment dels sistemes i instal\u00b7lacions t\u00e8rmiques o a la incorporaci\u00f3 d&#8217;equips que utilitzin fonts d&#8217;energia renovables.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><b>Obres de renovaci\u00f3 o reparaci\u00f3 <\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><strong>Com a norma general, el tipus aplicable ser\u00e0 el general (21%).\u00a0<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">No obstant aix\u00f2, <strong>tributaran al tipus redu\u00eft (10%) les execucions d&#8217;obra de renovaci\u00f3 i reparaci\u00f3 en edificacions destinades principalment a habitatges<\/strong>, si es compleixen els seg\u00fcents requisits:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>Que el destinatari sigui una persona f\u00edsica i utilitzi l&#8217;habitatge per al seu \u00fas particular.<\/strong> Si l&#8217;habitatge es destina a l&#8217;arrendament o a l&#8217;exercici d&#8217;una activitat empresarial o professional (encara de manera parcial), no s&#8217;aplica el tipus redu\u00eft.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Que la construcci\u00f3 o rehabilitaci\u00f3 hagi finalitzat almenys dos anys abans del comen\u00e7ament de les obres de renovaci\u00f3 o reparaci\u00f3.\u00a0<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Que la persona que realitzi les obres no aportaci\u00f3 materials per a la seva execuci\u00f3 o, en el cas que els aporti, el seu cost no excedeixi del 40 per cent de la base imposable de l&#8217;operaci\u00f3.\u00a0<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assesoria-fiscal-i-comptable\/\"><span style=\"font-weight: 400;\">Assessoria fiscal.<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dins del sector de la construcci\u00f3 un dels aspectes que m\u00e9s dubtes genera \u00e9s el tipus impositiu de l&#8217;IVA que <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030417,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tipus d&#039;IVA en les obres i reparacions d&#039;immobles - gremicat<\/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.gremicat.es\/ca\/tipus-diva-en-les-obres-i-reparacions-dimmobles\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tipus 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