{"id":5949,"date":"2026-09-11T10:17:29","date_gmt":"2026-09-11T08:17:29","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/vat-reduction-2020-construction-industry-and-partial-services\/"},"modified":"2026-10-06T12:52:15","modified_gmt":"2026-10-06T10:52:15","slug":"reduccion-del-iva-2020-para-la-industria-de-la-construccion-y-los-servicios-parciales","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/es\/faq\/vat-reduction-2020-construction-industry-and-partial-services\/","title":{"rendered":"Reducci\u00f3n del IVA 2020 Industria de la construcci\u00f3n y servicios parciales"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Requisitos<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Los servicios parciales son partes delimitables econ\u00f3micamente de los servicios estandarizados (por ejemplo, entregas de trabajo y servicios de trabajo), para los que la remuneraci\u00f3n se acuerda de forma separada y que, por lo tanto, se deben pagar en lugar del servicio general estandarizado.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Aprobaci\u00f3n y efecto<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Se considerar\u00e1 que las entregas de obra o partes de una entrega de obra se han realizado cuando el trabajo finalizado (parcial) haya sido aceptado por el comprador. <br>Esto significa que la tasa % impositiva del 19 solo se aplicar\u00e1 mientras la parte del trabajo est\u00e9 realmente aceptada antes del 1.7.2020. <br>Si el trabajo (parcial) se acepta en el per\u00edodo comprendido entre el 30.6.2020 y el 31.12.2020, se aplicar\u00e1 la tasa % fiscal del 16%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ejemplo<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La empresa \u201cBau-Eleganz\u201d construye una casa unifamiliar llave en mano y las instalaciones exteriores para Willi Himmelhuber. La empresa Bau-Eleganz est\u00e1 construyendo una casa unifamiliar llave en mano y las instalaciones exteriores para Willi Himmelhuber. El contrato regula la entrega inmediata despu\u00e9s de la finalizaci\u00f3n de la casa (prevista para noviembre de 2020). Las instalaciones exteriores ser\u00e1n entregadas despu\u00e9s de su finalizaci\u00f3n en primavera (presumiblemente mayo de 2021).<br>El precio de la vivienda unifamiliar es de 500.000 \u20ac m\u00e1s IVA. Por los servicios exteriores se acuerdan 30.000 \u20ac m\u00e1s IVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Soluci\u00f3n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Con la aceptaci\u00f3n de la vivienda unifamiliar en noviembre de 2020, se considera que la parte parcial de la vivienda unifamiliar ya est\u00e1 terminada. Por lo tanto, el IVA es del 16 % de 500.000 (= 80.000 \u20ac). <br>El rendimiento parcial de las instalaciones exteriores no se completar\u00e1 hasta mayo de 2021, cuando est\u00e1 previsto el otorgamiento de la licencia de construcci\u00f3n. Por lo tanto, se aplicar\u00e1 la tasa impositiva del 19 % % a este rendimiento parcial; la carga impositiva ser\u00e1 as\u00ed de 19 % de 30.000 \u20ac = 5.700 \u20ac.<\/p>","protected":false},"excerpt":{"rendered":"<p>Industria de la construcci\u00f3n y servicios parciales<\/p>","protected":false},"template":"","faq_category":[9],"class_list":["post-5949","faq","type-faq","status-publish","hentry","faq_category-taxes-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>VAT Reduction 2020 Construction industry and partial services - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Read the historical discussion of Germany&#039;s 2020 VAT reduction for the construction industry and contracts involving partial services.\" \/>\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\/reduccion-del-iva-2020-para-la-industria-de-la-construccion-y-los-servicios-parciales\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT Reduction 2020 Construction industry and partial services - 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