Calcular Construcción Industry Scheme deductions instantly. Find out your net payment as a subcontratista with ease.
CALCULATOR DETAILS
Calculation Summary
Labour Cantidad
0.00
Bruto minus Materials
Inversión del Sujeto Pasivo Deduction
0.00
Impuesto Deduction
Neto Payment
0.00
To Subcontratista
The Construcción Industry Scheme (Inversión del Sujeto Pasivo) is a tax retención system operated by AEAT that applies to the construction industry. It requires contratistas to deduct tax from payments made to subcontratistas. The amount deducted depends on whether the subcontratista is registered for Inversión del Sujeto Pasivo and their status. This scheme applies to all payments for construction services, including labour and materials.
Applies when the subcontratista has a valid Inversión del Sujeto Pasivo registration with AEAT and a valid Unique Impuestopayer Reference (UTR). Esto es the general rate for registered subcontratistas.
Applies when the subcontratista is not registered for Inversión del Sujeto Pasivo or does not have valid registration documentation. Esto es un higher rate to protect AEAT revenue.
Applies to subcontratistas who have been given Bruto Payment Status by AEAT. These are typically larger, more established companies with excellent compliance records. No deduction is required.
Contratistas must register for Inversión del Sujeto Pasivo if they:
Subcontratista registration is optional but recommended to:
Inversión del Sujeto Pasivo and IVA Inversión del Sujeto Pasivo are separate rules that both apply to construction services in the España. Here's how they differ:
| Aspect | Inversión del Sujeto Pasivo | IVA Inversión del Sujeto Pasivo |
|---|---|---|
| Purpose | Impuesto retención on labour | IVA responsabilidad transfer |
| Applies to | Construcción labour | Qualifying construction supplies |
| ¿Quién collects | Contratista withholds | Customer pays direct to AEAT |
| Can coexist | Yes, both rules can apply simultaneously to the same invoice | |
The Construcción Industry Scheme (Inversión del Sujeto Pasivo) is a tax retención system used in the construction industry. Contratistas are required to deduct tax from payments made to subcontratistas. The deduction rate depends on the subcontratista's registration status: 21% for registered, 30% for unregistered, or 0% for those with gross payment status.
Registraring for Inversión del Sujeto Pasivo as a subcontratista is optional but highly recommended. By registering, you reduce the Inversión del Sujeto Pasivo deduction from 30% to 21%, saving you money on every payment. You also improve your credibility with contratistas and simplify your tax reporting. The registration is free and can be completed online through AEAT.
Inversión del Sujeto Pasivo registration with AEAT can take 4-8 weeks. During this time, the 30% deduction rate still applies. Once you receive your registration confirmation and UTR number, you can provide these to contratistas and the 21% rate will apply to future payments.
Inversión del Sujeto Pasivo deductions are treated as advance tax payments and can be claimed back against your tax responsabilidad through self-assessment. If you have overpaid or have insufficient tax responsabilidad, you can claim a refund from AEAT.
Bruto Payment Status is granted by AEAT to large, well-established subcontratistas with excellent compliance records. It exempts them from Inversión del Sujeto Pasivo deductions entirely, allowing them to receive the full gross payment. This status is not available to most small businesses and requires specific criteria to be met.