{"id":16126,"date":"2022-09-07T10:30:32","date_gmt":"2022-09-07T08:30:32","guid":{"rendered":"https:\/\/oak2000.com\/?p=16126"},"modified":"2022-09-19T10:35:55","modified_gmt":"2022-09-19T08:35:55","slug":"quant-es-paga-diva-en-la-reforma-dun-pis","status":"publish","type":"post","link":"https:\/\/oak2000.com\/ca\/quant-es-paga-diva-en-la-reforma-dun-pis\/","title":{"rendered":"Quant es paga d&#8217;IVA en la reforma d&#8217;un pis?"},"content":{"rendered":"<p>Ja has decidit que vols realitzar una reforma a la teva casa per\u00f2 encara et queda un dubte per resoldre:<strong>\u00a0Quina\u00a0quantitat d&#8217;IVA em correspon pagar per la reforma d&#8217;un pis?<\/strong>\u00a0Aquest aspecte tamb\u00e9 a vegades genera confusi\u00f3 aix\u00ed que revelarem els dos tipus d&#8217;IVA de reformes de pis que existeixen actualment.<\/p>\n<h2><strong>Els dos tipus d&#8217;IVA en reformes de pisos: 10% o 21%?<\/strong><\/h2>\n<p>En primer lloc, \u00e9s convenient saber que l&#8217;IVA no \u00e9s un impost fix, sin\u00f3 que es tracta d&#8217;un <strong>percentatge variable<\/strong> que s&#8217;aplica a les factures. En l&#8217;\u00e0mbit de les <strong>reformes de la llar<\/strong>, en funci\u00f3 de les condicions que veurem de seguida, aquest percentatge pot ser del <strong>21% o del 10%<\/strong>.<\/p>\n<p>Normalment, les p\u00f2lisses d&#8217;asseguran\u00e7a de llar ofereixen a les seves titulars cobertures per a fer front a les diferents avaries.\u00a0 Tant si tu pagues directament aquesta reforma, com si ho fa la teva entitat asseguradora, el cost estar\u00e0 gravat per IVA encara que aix\u00f2 s\u00ed, no ser\u00e0 en la mateixa proporci\u00f3. De fet, per a fixar l&#8217;import, es t\u00e9 en compte qui pagui i qui contracta el treball.<\/p>\n<blockquote><p><span style=\"font-size: 14pt;\"><strong>#Primera idea: Si tu mateix contractes els serveis, ets el titular de la factura que t&#8217;emeti el professional i el responsable de pagar-la. Aix\u00ed doncs, se t&#8217;aplicar\u00e0 un IVA redu\u00eft del 10%.<\/strong><\/span><\/p><\/blockquote>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-large wp-image-13023\" src=\"https:\/\/oak2000.com\/wp-content\/uploads\/2020\/07\/tyler-franta-iusJ25iYu1c-unsplash-1-1-1024x684.jpg\" alt=\"IVA para la reforma de un piso\" width=\"1024\" height=\"684\" srcset=\"https:\/\/oak2000.com\/wp-content\/uploads\/2020\/07\/tyler-franta-iusJ25iYu1c-unsplash-1-1-1024x684.jpg 1024w, https:\/\/oak2000.com\/wp-content\/uploads\/2020\/07\/tyler-franta-iusJ25iYu1c-unsplash-1-1-300x200.jpg 300w, https:\/\/oak2000.com\/wp-content\/uploads\/2020\/07\/tyler-franta-iusJ25iYu1c-unsplash-1-1-768x513.jpg 768w, https:\/\/oak2000.com\/wp-content\/uploads\/2020\/07\/tyler-franta-iusJ25iYu1c-unsplash-1-1-1536x1026.jpg 1536w, https:\/\/oak2000.com\/wp-content\/uploads\/2020\/07\/tyler-franta-iusJ25iYu1c-unsplash-1-1-2048x1368.jpg 2048w, https:\/\/oak2000.com\/wp-content\/uploads\/2020\/07\/tyler-franta-iusJ25iYu1c-unsplash-1-1-900x600.jpg 900w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2><strong>Quan se sol aplicar?<\/strong><\/h2>\n<p>En obres de renovaci\u00f3 i reparaci\u00f3 d&#8217;habitatges per a \u00fas particular sempre que es compleixin aquestes caracter\u00edstiques:<\/p>\n<ol>\n<li><strong>Qui realitza la reforma \u00e9s una persona f\u00edsica<\/strong>, no una empresa o societat i l&#8217;\u00fas de l&#8217;immoble ha de ser el d&#8217;habitatge. Per tant, si has comprat o llogat un local comercial per a establir el teu negoci amb idea de reformar-lo, en aquest cas, es gravar\u00e0 amb el 21%.<\/li>\n<li><strong>Que hagin passat, almenys, dos anys de la construcci\u00f3<\/strong> (o \u00faltima rehabilitaci\u00f3) de l&#8217;habitatge on es far\u00e0 la reforma integral.<\/li>\n<li><strong>Que els materials que es necessiten no superin el 40%<\/strong> de la base imposable (cost) de l&#8217;operaci\u00f3. La bona not\u00edcia \u00e9s que els materials habituals en una reforma (maons, ciment, marcs de finestres, taulells\u2026) no solen superar aquest 40% perqu\u00e8 implicaria un \u201cesc\u00e0s\u201d benefici per al professional que s&#8217;encarrega.<\/li>\n<\/ol>\n<blockquote><p><strong><span style=\"font-size: 14pt;\">#Segona idea: Ara b\u00e9, en els altres casos on no es compleixen aquestes condicions o si \u00e9s la teva asseguradora l&#8217;encarregada de localitzar als treballadors, contractar-los i pagar-los, l&#8217;IVA \u00e9s del 21%.\u00a0<\/span><\/strong><\/p><\/blockquote>\n<p>En situacions m\u00e9s espec\u00edfiques es pot aplicar el <strong>tipus redu\u00eft, com indica <a href=\"https:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/_Segmentos_\/Ciudadanos\/Vivienda\/Obras_en_viviendas\/IVA\/Tipos_reducidos_en_obras_en_viviendas.shtml\">aquesta web oficial<\/a><\/strong>. Per\u00f2 resumint, si es tracta d&#8217;una persona f\u00edsica i l&#8217;habitatge t\u00e9 dos anys d&#8217;antiguitat o ha transcorregut aquest temps des de l&#8217;\u00faltima reforma, ens podem beneficiar de l&#8217;IVA redu\u00eft en tots els treballs d&#8217;obra de paleta i en aquells destinats a millores en lampisteria, electricitat, fusteria pintura, sostres d&#8217;escaiola\u2026<\/p>\n<p>En aquells casos en els quals l&#8217;asseguradora o una altra empresa \u00e9s la que contracta els serveis de reparaci\u00f3 de danys, l&#8217;IVA que ha de ser gravat per les operacions \u00e9s del 21%. En aquest cas, qui obt\u00e9 la garantia de reparaci\u00f3 \u00e9s l&#8217;entitat que els ha sol\u00b7licitat, ja que la factura va emesa al seu nom.<\/p>\n<p>L\u00f2gicament, en el cas que la responsable de reparar els danys sigui una empresa asseguradora, nosaltres no haurem de preocupar-nos del gravamen aplicable, ja que la relaci\u00f3 professional es dona entre empreses i han de seguir els seus propis protocols respecte a la normativa vigent.<\/p>\n<p>D&#8217;aqu\u00ed ve que, una bona idea a l&#8217;hora de contractar una asseguran\u00e7a de llar \u00e9s garantir que no sols protegeix la nostra llar del pitjor que pugui succeir, sin\u00f3 tamb\u00e9 d&#8217;altres aspectes quotidians que tenen un cost per a la nostra butxaca que, en la majoria dels casos, \u00e9s imprevist.<\/p>\n<p>Si les teves necessitats s\u00f3n unes altres i vols acollir-te al tipus d&#8217;IVA per a reformar un pis m\u00ednim, per\u00f2 no saps molt b\u00e9 com, podem ajudar-te.<\/p>\n<p>Si tens m\u00e9s dubtes, podem <a href=\"https:\/\/oak2000.com\/ca\/\">atendre&#8217;t personalment i respondre-les<\/a>. Perqu\u00e8 abans de comen\u00e7ar una reforma, \u00e9s important que estiguis segur i tranquil. Com la gaudir\u00e0s si no \u00e9s aix\u00ed?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ja has decidit que vols realitzar una reforma a la teva casa per\u00f2 encara et queda un dubte per resoldre:\u00a0Quina\u00a0quantitat d&#8217;IVA em correspon pagar per la reforma d&#8217;un pis?\u00a0Aquest aspecte&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16123,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[463],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Quant es paga d&#039;IVA en la reforma d&#039;un pis? | OAK 2000<\/title>\n<meta name=\"description\" content=\"Vols reformar la teva casa per\u00f2 encara et queda un dubte per resoldre: quina quantitat d&#039;IVA em correspon? 10% o 21%? 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