{"id":5939,"date":"2026-09-11T10:17:25","date_gmt":"2026-09-11T08:17:25","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/special-prepayment-what-is-a-special-prepayment\/"},"modified":"2026-10-06T12:52:15","modified_gmt":"2026-10-06T10:52:15","slug":"prepagos-especiales-que-es-un-pago-especial","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/es\/faq\/special-prepayment-what-is-a-special-prepayment\/","title":{"rendered":"Prepagos especiales \u2013 \u00bfQu\u00e9 es un pago especial?"},"content":{"rendered":"<ul class=\"wp-block-list\">\n<li><a href=\"#when-needed\" rel=\"noopener\">\u00bfCu\u00e1ndo es necesaria una liquidaci\u00f3n anticipada especial?<\/a><\/li>\n\n\n\n<li><a href=\"#Calculation\" rel=\"noopener\">C\u00e1lculo del anticipo especial<\/a><\/li>\n\n\n\n<li><a href=\"#Deadline\" rel=\"noopener\">Fecha l\u00edmite para el pago anticipado especial<\/a><\/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\">El pago anticipado especial es un pago anticipado del IVA que el empresario debe realizar al solicitar una pr\u00f3rroga permanente.<br><br>\u00bfEst\u00e1 usted sujeto a pagar el impuesto sobre las ventas y, por lo tanto, cobra a sus clientes el impuesto sobre las ventas? Entonces es importante saber c\u00f3mo facturar el impuesto sobre las ventas de manera correcta.<br><br>El t\u00e9rmino pago anticipado especial est\u00e1 estrechamente relacionado con la solicitud de una pr\u00f3rroga indefinida del plazo.<br><br>Si como emprendedor realiza ventas sujetas a impuesto de ventas, debe presentar una declaraci\u00f3n de anticipos de impuesto de ventas despu\u00e9s de cada periodo de presentaci\u00f3n de anticipos y transferir el pago calculado de anticipos de impuesto de ventas a la administraci\u00f3n tributaria.<br><br><strong>Nota:<\/strong> Los propietarios de peque\u00f1as empresas no tienen que presentar declaraciones anticipadas de IVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"when-needed\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfCu\u00e1ndo es necesaria una liquidaci\u00f3n anticipada especial?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Como emprendedor, solo tendr\u00e1 que pagar un anticipo especial si presenta sus declaraciones mensuales de IVA anticipadas y solicita una pr\u00f3rroga permanente del plazo.<br><br>Con la pr\u00f3rroga del plazo permanente, no es necesario presentar la declaraci\u00f3n anticipada de IVA dentro de los 10 d\u00edas, sino que se puede esperar un mes adicional. Adem\u00e1s, no es necesario realizar el pago al fisco hasta un mes m\u00e1s tarde.<br><br>La administraci\u00f3n fiscal solo le conceder\u00e1 este aplazamiento si realiza un pago anticipado especial al inicio del a\u00f1o. Este pago anticipado especial se compensar\u00e1 con la declaraci\u00f3n de IVA anticipada en diciembre de cada a\u00f1o.<\/p>\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"Calculation\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1lculo del anticipo especial<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>El pago anticipado especial se calcula sobre la base de los reembolsos acumulados de IVA del a\u00f1o anterior. Su monto equivale a 1\/11 de esta suma.<br><br>Si se realiz\u00f3 ya un pago anticipado especial el a\u00f1o anterior, debe deducirse de la suma de los pagos anticipados de IVA correspondientes al a\u00f1o anterior.<br><br>El c\u00e1lculo queda m\u00e1s claro mediante un ejemplo:<br><br>Pago anticipado especial del a\u00f1o anterior: 8.000 euros<br><br>Total de pagos de impuestos anticipados en el a\u00f1o anterior: 25.000 euros.<br><br>En el informe anticipado de IVA de diciembre del a\u00f1o anterior, el empresario recibi\u00f3 el pago anticipado especial de 8.000 euros.<br><br>La cantidad real de impuestos pagados es por tanto 25.000 euros + 8.000 euros = 33.000 euros.<br><br>El anticipo especial para este a\u00f1o es, por tanto: 33.000 euros x 1\/11 = 3.000 euros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"Deadline\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fecha l\u00edmite para el pago anticipado especial<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Siempre deber\u00e1 realizar el pago anticipado especial antes del 10 de febrero del a\u00f1o calendario siguiente.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.consultinghouse.eu\/es\/servicios\/servicios-empresariales\/contabilidad\/\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Business20in20Germany.png\" alt=\"El negocio en Alemania\"\/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 es una pre-paga especial y cu\u00e1ndo es necesaria?<\/p>","protected":false},"template":"","faq_category":[11],"class_list":["post-5939","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>Special prepayment - What is a special prepayment? 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