A PHP Error was encountered

Severity: Warning

Message: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: libraries/Email.php

Line Number: 704

A PHP Error was encountered

Severity: Warning

Message: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: libraries/Email.php

Line Number: 709

A PHP Error was encountered

Severity: Warning

Message: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: helpers/date_helper.php

Line Number: 94

A PHP Error was encountered

Severity: Warning

Message: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: helpers/MY_date_helper.php

Line Number: 104

A PHP Error was encountered

Severity: Warning

Message: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: helpers/MY_date_helper.php

Line Number: 105

A PHP Error was encountered

Severity: Warning

Message: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: helpers/MY_date_helper.php

Line Number: 106

A PHP Error was encountered

Severity: Warning

Message: mktime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: helpers/MY_date_helper.php

Line Number: 107

A PHP Error was encountered

Severity: Warning

Message: Cannot modify header information - headers already sent by (output started at /home/legomezabogados/private/system/core/Exceptions.php:185)

Filename: libraries/Session.php

Line Number: 675

A PHP Error was encountered

Severity: Warning

Message: Cannot modify header information - headers already sent by (output started at /home/legomezabogados/private/system/core/Exceptions.php:185)

Filename: libraries/Session.php

Line Number: 675

Cuando el promotor es un particular

Cuando el promotor es un particular

A PHP Error was encountered

Severity: Warning

Message: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: helpers/date_helper.php

Line Number: 94

2014-12-22 00:00:00">

A PHP Error was encountered

Severity: Warning

Message: mktime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: helpers/MY_date_helper.php

Line Number: 31

A PHP Error was encountered

Severity: Warning

Message: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: blog/txtarticulo_model.php

Line Number: 426

A PHP Error was encountered

Severity: Warning

Message: mktime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: helpers/MY_date_helper.php

Line Number: 31

A PHP Error was encountered

Severity: Warning

Message: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone.

Filename: helpers/date_helper.php

Line Number: 94

22 • Dic • 2014

Inversión de sujeto pasivo

Aunque la inversión del sujeto pasivo en el IVA en los casos de ejecuciones de obra que tengan por objeto la urbanización de terrenos o la construcción o rehabilitación de edificaciones, entró en vigor en octubre es de octubre de 2012, todavía son frecuentes las dudas sobre este tema. 

En ocasiones surgen dudas sobre la repercusión o no del IVA por parte de los contratistas y subcontratistas cuando el promotor de la vivienda -es decir, quien encarga la construcción o rehabilitación la vivienda- es un particular.

En este caso, el contratista principal, es decir, a quien el particular ha contratado para realizar las obras de construcción o rehabilitación, sí que deberá repercutir IVA en las facturas que le emita al promotor, en la medida en que el destinatario de esas facturas no es un empresario o profesional sino un particular.

Sin embargo, las empresas subcontratadas por el contratista principal no deberán repercutirle IVA en sus facturas, pues en este caso al ser el destinatario de la factura un empresario resultará aplicable la regla de la inversión del sujeto pasivo.

Por su parte, si los subcontratistas, a su vez, subcontratan parte de su trabajo con otras empresas, estas otras empresas tampoco deberán repercutir IVA en sus facturas, pues también se aplica la regla de la inversión del sujeto pasivo.

Los contratistas o subcontratistas tendrán que comunicar por escrito a las empresas subcontratadas que se está actuando como empresario y que las obras se realizan en el marco de un proceso de construcción o rehabilitación de edificaciones (o de urbanización de terrenos), para que los subcontratistas puedan dejar de repercutir IVA en sus facturas.

ACEPTO

Este sitio utiliza cookies para almacenar información en su ordenador.
Las cookies son necesarias para que algunas de las funcionalidades de nuestra web están disponibles y otras nos ayudan a mejorar, puesto que nos da una idea de cómo se utiliza el sitio. Más información en nuestra página de política de cookies