{"id":3297,"date":"2025-05-07T08:47:00","date_gmt":"2025-05-07T13:47:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=3297"},"modified":"2026-02-16T11:04:15","modified_gmt":"2026-02-16T16:04:15","slug":"base-gravable-especial-del-iva-no-aplica-para-contratos-de-mantenimiento-de-inmuebles","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/05\/base-gravable-especial-del-iva-no-aplica-para-contratos-de-mantenimiento-de-inmuebles\/","title":{"rendered":"Base gravable especial del IVA no aplica para contratos de mantenimiento de inmuebles"},"content":{"rendered":"\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div class='embed-container'><iframe loading=\"lazy\" title=\"Base gravable especial del IVA no aplica para contratos de mantenimiento de inmuebles\" width=\"1920\" height=\"1080\" src=\"https:\/\/www.youtube.com\/embed\/l1SvCYAGvXg?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<link href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/font-awesome\/6.0.0-beta3\/css\/all.min.css\" rel=\"stylesheet\">\n<style> \n.container{\n  height: 200px;\n  position: relative;\n  border: 0px solid green;\n}\n\n.center{\n  margin: 0;\n  position: absolute;\n  top: 50%;\n  left: 50%;\n  -ms-transform: translate(-50%, -50%);\n  transform: translate(-50%, -50%);\n}\n.button {\n  background-color: #04AA6D;\n  border: none;\n  color: #04AA6D;;\n  padding: 16px 32px;\n  text-align: center;\n  text-decoration: none;\n  display: inline-block;\n  font-size: 16px;\n  margin: 4px 2px;\n  transition-duration: 0.4s;\n  cursor: pointer;\nborder-radius: 25px;\n}\n.button1 {\n  background-color: #04AA6D;\n  color: black; \n  border: 2px solid #04AA6D;\n}\n.button1:hover {\n  background-color: #04AA6D;;\n  color: white;\n}\n<\/style>\n<div class=\"container\">\n  <div class=\"center\">\n<a href=\"https:\/\/whatsapp.com\/channel\/0029Va8neTFCcW4h5pCJrM00\" target=\"_blank\" class=\"button button1\" rel=\"noopener\"> <i class=\"fa-brands fa-whatsapp\"><\/i>&nbsp;&nbsp;&nbsp;\u00danete a nuestro canal de whatsapp<\/a>\n <\/div>\n<\/div>\n\n\n\n<p style=\"text-align:justify\">Mediante el Concepto 003524 de 2025, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) aclar\u00f3 que la base gravable especial del Impuesto al Valor Agregado (IVA) prevista en el art\u00edculo 1.3.1.7.9. del Decreto 1625 de 2016* no es aplicable a servicios como la impermeabilizaci\u00f3n de fachadas y, en general, a los contratos de mantenimiento de bienes inmuebles.<\/p>\n\n\n\n<p style=\"text-align:justify\">Seg\u00fan la DIAN, en los contratos de construcci\u00f3n de bienes inmuebles, entendidos como aquellos en los que el contratista edifica, erige o levanta una obra material inmueble, el IVA se causa \u00fanicamente sobre la parte del ingreso correspondiente a los honorarios o la utilidad del constructor.<\/p>\n\n\n\n<p style=\"text-align:justify\">En ese sentido, la administraci\u00f3n tributaria precis\u00f3 que los contratos de mantenimiento \u2014cuyo prop\u00f3sito es conservar o reparar edificaciones existentes\u2014 no pueden considerarse contratos de construcci\u00f3n y, por lo tanto, no les aplica la base gravable especial en cuesti\u00f3n.<\/p>\n\n\n\n<p>Para m\u00e1s detalles, consulte el informe a continuaci\u00f3n.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2025\/05\/Concepto-003524-de-2025-DIAN.pdf\">Concepto 003524 \u2013 DIAN<\/a><\/p>\n\n\n\n<p>* \u201d<em>Por medio del cual se expide el Decreto \u00danico Reglamentario en materia tributaria\u201d.<\/em><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;&nbsp;&nbsp;\u00danete a nuestro canal de whatsapp Mediante el Concepto 003524 de 2025, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) aclar\u00f3 que la base gravable especial del Impuesto al Valor Agregado (IVA) prevista en el art\u00edculo 1.3.1.7.9. del Decreto 1625 de 2016* no es aplicable a servicios como la impermeabilizaci\u00f3n de fachadas y, en general,&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/05\/base-gravable-especial-del-iva-no-aplica-para-contratos-de-mantenimiento-de-inmuebles\/\">Read more<\/a><\/p>\n","protected":false},"author":27935,"featured_media":3303,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/users\/27935"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/comments?post=3297"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3297\/revisions"}],"predecessor-version":[{"id":3304,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3297\/revisions\/3304"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/3303"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=3297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=3297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=3297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}