{"id":10331,"date":"2020-05-13T10:46:34","date_gmt":"2020-05-13T08:46:34","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/iva-en-obras-inherentes-a-la-construccion\/"},"modified":"2020-05-13T10:46:34","modified_gmt":"2020-05-13T08:46:34","slug":"iva-en-obras-inherentes-a-la-construccion","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/iva-en-obras-inherentes-a-la-construccion\/","title":{"rendered":"IVA en obras inherentes a la construcci\u00f3n"},"content":{"rendered":"<p>Considerando que en los contratos de construcci\u00f3n la base del IVA son los honorarios del constructor, la administraci\u00f3n tributaria ha interpretado que tal tratamiento especial debe ser aplicado de manera restringida al estricto supuesto se\u00f1alado en la ley. En tal sentido, ha concluido la DIAN que esta base especial para determinar el IVA no se extiende a otro tipo de obras o contratos que si bien se relacionan con la construcci\u00f3n no constituyen propiamente un contrato de construcci\u00f3n.<\/p>\n<p>A tal efecto, la DIAN ha definido como contratos de construcci\u00f3n y urbanizaci\u00f3n, y en general de confecci\u00f3n de obra material de bien inmueble aquellos por los cuales el contratista edifica, fabrica o levanta obras, edificios, construcciones para residencias o negocios, puentes, carreteras, represas, acueductos y edificaciones en general y las obras inherentes a la construcci\u00f3n en s\u00ed, tales como: electricidad, plomer\u00eda, ca\u00f1er\u00eda, mamposter\u00eda, drenajes y todos los elementos que se incorporen a la construcci\u00f3n. Sin embargo, advierte la DIAN que no constituyen contratos de construcci\u00f3n las obras o bienes que puedan retirarse f\u00e1cilmente sin detrimento del inmueble como divisiones internas en edificios ya terminados.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite>DIAN, Concepto Unificado de IVA No. 1 de 2003<\/cite><\/p><\/blockquote>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Considerando que en los contratos de construcci\u00f3n la base del IVA son los honorarios del constructor, la administraci\u00f3n tributaria ha interpretado que tal tratamiento especial debe ser aplicado de manera [&hellip;]<\/p>\n","protected":false},"featured_media":10332,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10331","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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