{"id":5822,"date":"2026-09-11T10:15:57","date_gmt":"2026-09-11T08:15:57","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/differential-taxation-difference-to-regular-taxation\/"},"modified":"2026-10-06T12:52:17","modified_gmt":"2026-10-06T10:52:17","slug":"diferencia-en-la-tributacion-diferencial-con-respecto-a-la-tributacion-regular","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/es\/faq\/differential-taxation-difference-to-regular-taxation\/","title":{"rendered":"Imposici\u00f3n diferencial: diferencia con la tributaci\u00f3n normal"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Lee aqu\u00ed qu\u00e9 es exactamente el esquema de margen y qu\u00e9 requisitos se aplican.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#different\" rel=\"noopener\">La tributaci\u00f3n diferencial explicada: \u00bfQu\u00e9 significa?<\/a><\/li>\n\n\n\n<li><br><p><a href=\"#conditions\" rel=\"noopener\">Las condiciones de la tributaci\u00f3n diferencial<\/a><\/p><br><\/li>\n\n\n\n<li><br><p><a href=\"#example\" rel=\"noopener\">Ejemplo de tributaci\u00f3n diferencial<\/a><\/p><br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"different\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La tributaci\u00f3n diferencial explicada: \u00bfQu\u00e9 significa?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El t\u00e9rmino \u201ctributaci\u00f3n diferencial\u201d significa que los revendedores tienen que pagar\u00a0<strong>un impuesto sobre las ventas m\u00e1s bajo<\/strong>\u00a0en ciertos productos. En este caso, el impuesto sobre las ventas solo se aplica a\u00a0<strong>diferencia<\/strong>\u00a0<strong>entre el precio de compra y el precio de venta.\u00a0<\/strong>La tributaci\u00f3n diferencial es, por lo tanto, una forma especial de tributaci\u00f3n para ciertos bienes. La tributaci\u00f3n diferencial est\u00e1 regulada en el art\u00edculo 25a de la Ley de Impuesto sobre el Valor Agregado (UStG).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Seg\u00fan esto, la tributaci\u00f3n diferencial se aplica a <strong>la oferta de productos de segunda mano,<\/strong> como los objetos de antig\u00fcedades, los art\u00edculos de colecci\u00f3n o las obras de arte. Sin embargo, la tributaci\u00f3n diferencial tambi\u00e9n se aplica a&nbsp;<strong>el comercio de art\u00edculos de segunda mano<\/strong>&nbsp;(se utilizan objetos f\u00edsicos).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Con la tributaci\u00f3n diferencial, se quiere evitar que, de nuevo, debido al valor a\u00f1adido, se imponga la tasa completa.<strong>&nbsp;Ya se ha pagado el importe \u00edntegro del IVA<\/strong>&nbsp;<strong>Se le ha pagado&nbsp;<\/strong>cuando los bienes fueron adquiridos originalmente. Por lo tanto, con la tributaci\u00f3n diferencial, la tasa de ventas solo se aplica a la diferencia entre el precio de compra y el precio de reventa.<\/p>\n\n\n\n<div>\n<div>\n<div>\n<div><a href=\"https:\/\/www.consultinghouse.eu\/es\/servicios\/servicios-empresariales\/contabilidad\/\" rel=\"noopener\"><img decoding=\"async\" alt=\"CTA Accounting Solutions\" class=\"hs-image-align-none\" style=\"width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png\" width=\"688\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 2064w\" sizes=\"(max-width: 688px) 100vw, 688px\"><\/a><\/div>\n<a id=\"conditions\" data-hs-anchor=\"true\"><\/a>\n<h2>Las condiciones de la tributaci\u00f3n diferencial<\/h2>\n<p>&nbsp;<\/p>\n<p>Como se mencion\u00f3 anteriormente, hay algunos&nbsp;<strong>requisitos<\/strong>&nbsp;Esto debe cumplirse para que los vendedores puedan aplicar este tipo de tributaci\u00f3n. Son los siguientes:<\/p>\n<ul>\n<li>Los productos deben haber sido adquiridos en el territorio de la Comunidad, es decir, dentro de la Uni\u00f3n Europea.<\/li>\n<li>Usted, como comprador, no pag\u00f3 el impuesto sobre las ventas por la compra del bien.<\/li>\n<li>Usted mismo, como revendedor, act\u00faa comercialmente o realiza p\u00fablicamente subastas de los art\u00edculos comprados.<\/li>\n<\/ul>\n\n<a id=\"example\" data-hs-anchor=\"true\"><\/a>\n<h2>Ejemplo de tributaci\u00f3n diferencial<\/h2>\n<p>&nbsp;<\/p>\n<p>Si se cumplen las condiciones anteriores, se puede aplicar el esquema de margen. Lo siguiente&nbsp;<strong>ejemplo<\/strong>&nbsp;explica la aplicaci\u00f3n en la pr\u00e1ctica:<\/p>\n<p>&nbsp;<\/p>\n<p>Supongamos que compras un coche usado&nbsp;<strong>de una persona f\u00edsica en otro pa\u00eds de la UE.&nbsp;<\/strong>El vendedor desea recibir de usted 20.000 euros por el coche. Dado que el vendedor es una persona f\u00edsica, no se aplica ning\u00fan impuesto sobre la base de la adquisici\u00f3n. Despu\u00e9s de unas semanas, usted revende el coche en Alemania. Encuentra a un comprador que paga 25.000 euros por el coche. Ahora entra en juego la tributaci\u00f3n diferencial. De acuerdo con el art\u00edculo 25a de la UStG, solo tiene que pagar el IVA sobre la diferencia entre el precio de compra y el precio de venta. En el caso concreto, esto es: <strong>25.000 euros \u2013 20.000 euros = 5.000 euros<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>As\u00ed que en lugar de tener que pagar impuestos sobre la totalidad del importe, solo se tributa con 5.000 euros. En este caso, la tasa de ventas asciende a 950 euros.&nbsp;<\/p>\n<p><strong>Para comparaci\u00f3n:<\/strong>&nbsp;Si el importe total hubiera sido gravado, habr\u00eda tenido que pagar 4.750 euros en impuesto de ventas.<\/p>\n<p>&nbsp;<\/p>\n<figure><a href=\"https:\/\/www.consultinghouse.eu\/es\/servicios\/servicios-empresariales\/contabilidad\/\" rel=\"noopener\"><img decoding=\"async\" alt=\"CTA Accounting Solutions\" class=\"hs-image-align-none\" style=\"width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png\" width=\"688\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 2064w\" sizes=\"(max-width: 688px) 100vw, 688px\"><\/a><\/figure><p><\/p>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Como emprendedor, compra bienes duraderos con fines comerciales y los revende a sus propios clientes. En determinadas circunstancias, los llamados revendedores pueden aplicar el sistema de margen y as\u00ed beneficiarse de \u00e9l en materia fiscal.<\/p>","protected":false},"template":"","faq_category":[11],"class_list":["post-5822","faq","type-faq","status-publish","hentry","faq_category-accounting-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Differential taxation: difference to regular taxation - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Compare differential taxation with regular VAT treatment and explore the margin scheme considerations discussed for resellers.\" \/>\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.consultinghouse.eu\/es\/faq\/diferencia-en-la-tributacion-diferencial-con-respecto-a-la-tributacion-regular\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Differential taxation: difference to regular taxation - 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