{"id":890,"date":"2023-10-20T12:55:12","date_gmt":"2023-10-20T12:55:12","guid":{"rendered":"https:\/\/web4.rkinformatika.net\/icasesores\/?p=890"},"modified":"2023-10-20T12:55:44","modified_gmt":"2023-10-20T12:55:44","slug":"el-certificado-de-contratista-positivo","status":"publish","type":"post","link":"https:\/\/iccasesores.es\/eu\/el-certificado-de-contratista-positivo\/","title":{"rendered":"El certificado de contratista positivo"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"890\" class=\"elementor elementor-890\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1f9a35 e-flex e-con-boxed e-con e-parent\" data-id=\"f1f9a35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dbdb3b2 elementor-widget elementor-widget-heading\" data-id=\"dbdb3b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">El certificado de contratista positivo<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e31510 e-flex e-con-boxed e-con e-parent\" data-id=\"1e31510\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a62e81a elementor-widget elementor-widget-image\" data-id=\"a62e81a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"527\" src=\"https:\/\/iccasesores.es\/wp-content\/uploads\/2023\/10\/tie-2566434_1280-Copy-1024x675-1.jpg\" class=\"attachment-large size-large wp-image-892\" alt=\"\" srcset=\"https:\/\/iccasesores.es\/wp-content\/uploads\/2023\/10\/tie-2566434_1280-Copy-1024x675-1.jpg 1024w, https:\/\/iccasesores.es\/wp-content\/uploads\/2023\/10\/tie-2566434_1280-Copy-1024x675-1-300x198.jpg 300w, https:\/\/iccasesores.es\/wp-content\/uploads\/2023\/10\/tie-2566434_1280-Copy-1024x675-1-768x506.jpg 768w, https:\/\/iccasesores.es\/wp-content\/uploads\/2023\/10\/tie-2566434_1280-Copy-1024x675-1-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-824ed89 e-flex e-con-boxed e-con e-parent\" data-id=\"824ed89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0cf3154 elementor-widget elementor-widget-text-editor\" data-id=\"0cf3154\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 class=\"wp-block-heading\">Evita la responsabilidad subsidiaria por las deudas de terceros.<\/h4><p>La Ley 58\/2003, General Tributaria, regula en su art\u00edculo 43 la responsabilidad tributaria con car\u00e1cter subsidiario. A los efectos de no incurrir en responsabilidades tributarias por causa de terceros, les recordamos la necesidad de solicitar el certificado de contratista positivo a aquellos contratistas o subcontratistas a quienes realicen pagos por ejecuciones de obra o prestaciones de servicios relacionados con su actividad principal. Recalco lo de actividad principal: no es necesario pedirle el certificado a la empresa suministradora de electricidad para pagar sus facturas. Pero s\u00ed lo es, por ejemplo, si usted tiene una empresa de inform\u00e1tica y realiza pagos a otra empresa que le presta servicios por trabajos inform\u00e1ticos, o si es usted constructor y debe pagar facturas por trabajos realizados por un electricista en una de sus contratas. Deben tener en cuenta que resultan responsables subsidiarios de las deudas tributarias de estas empresas (en caso de que las tengan) si no disponen de dicho certificado previo pago de sus facturas. As\u00ed pues, el certificado de contratistas positivo exonera de responsabilidad tributaria. En este sentido, hay que recordar el art\u00edculo 43 de dicha ley:<\/p><p>ART\u00cdCULO 43.\u00a0\u00a0\u00a0RESPONSABLES SUBSIDIARIOS<\/p><p>1. Ser\u00e1n responsables subsidiarios de la deuda tributaria las siguientes personas o entidades:<\/p><p>f) Las personas o entidades que contraten o subcontraten la ejecuci\u00f3n de obras o la prestaci\u00f3n de servicios correspondientes a su actividad econ\u00f3mica principal, por las obligaciones tributarias relativas a tributos que deban repercutirse o cantidades que deban retenerse a trabajadores, profesionales u otros empresarios, en la parte que corresponda a las obras o servicios objeto de la contrataci\u00f3n o subcontrataci\u00f3n.<\/p><p>La responsabilidad prevista en el p\u00e1rrafo anterior no ser\u00e1 exigible cuando el contratista o subcontratista haya aportado al pagador un certificado espec\u00edfico de encontrarse al corriente de sus obligaciones tributarias emitido a estos efectos por la Administraci\u00f3n tributaria durante los 12 meses anteriores al pago de cada factura correspondiente a la contrataci\u00f3n o subcontrataci\u00f3n.<\/p><p>La responsabilidad quedar\u00e1 limitada al importe de los pagos que se realicen sin haber aportado el contratista o subcontratista al pagador el certificado de encontrarse al corriente de sus obligaciones tributarias, o habiendo transcurrido el per\u00edodo de doce meses desde el anterior certificado sin haber sido renovado.<\/p><p>La Administraci\u00f3n tributaria emitir\u00e1 el certificado a que se refiere este p\u00e1rrafo f), o lo denegar\u00e1, en el plazo de tres d\u00edas desde su solicitud por el contratista o subcontratista, debiendo facilitar las copias del certificado que le sean solicitadas.<\/p><p>La solicitud del certificado podr\u00e1 realizarse por el contratista o subcontratista con ocasi\u00f3n de la presentaci\u00f3n de la declaraci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas o del Impuesto sobre Sociedades a que est\u00e9 obligado. En este caso, la Administraci\u00f3n tributaria emitir\u00e1 el certificado o lo denegar\u00e1 con arreglo al procedimiento y en los plazos que se determinen reglamentariamente.<\/p><p>As\u00ed pues, recuerde solicitar siempre el certificado de contratista positivo.<\/p><p class=\"has-text-color has-small-font-size has-vivid-cyan-blue-color\">Pedro Joaqu\u00edn Crespo Rold\u00e1n. Economista.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>El certificado de contratista positivo Evita la responsabilidad subsidiaria por las deudas de terceros. La Ley 58\/2003, General Tributaria, regula en su art\u00edculo 43 la responsabilidad tributaria con car\u00e1cter subsidiario. A los efectos de no incurrir en responsabilidades tributarias por causa de terceros, les recordamos la necesidad de solicitar el certificado de contratista positivo a&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-890","post","type-post","status-publish","format-standard","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El certificado de contratista positivo - ICC Asesores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/iccasesores.es\/eu\/el-certificado-de-contratista-positivo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El certificado de contratista positivo - ICC Asesores\" \/>\n<meta property=\"og:description\" content=\"El certificado de contratista positivo Evita la responsabilidad subsidiaria por las deudas de terceros. La Ley 58\/2003, General Tributaria, regula en su art\u00edculo 43 la responsabilidad tributaria con car\u00e1cter subsidiario. A los efectos de no incurrir en responsabilidades tributarias por causa de terceros, les recordamos la necesidad de solicitar el certificado de contratista positivo a...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/iccasesores.es\/eu\/el-certificado-de-contratista-positivo\/\" \/>\n<meta property=\"og:site_name\" content=\"ICC Asesores\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-20T12:55:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-20T12:55:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/iccasesores.es\/wp-content\/uploads\/2023\/10\/tie-2566434_1280-Copy-1024x675-1.jpg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutua\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/iccasesores.es\\\/el-certificado-de-contratista-positivo\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/iccasesores.es\\\/el-certificado-de-contratista-positivo\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/iccasesores.es\\\/#\\\/schema\\\/person\\\/eddf7bcf25f115e09a47d21f6dfc51e8\"},\"headline\":\"El certificado de contratista positivo\",\"datePublished\":\"2023-10-20T12:55:12+00:00\",\"dateModified\":\"2023-10-20T12:55:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/iccasesores.es\\\/el-certificado-de-contratista-positivo\\\/\"},\"wordCount\":520,\"publisher\":{\"@id\":\"https:\\\/\\\/iccasesores.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/iccasesores.es\\\/el-certificado-de-contratista-positivo\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/iccasesores.es\\\/wp-content\\\/uploads\\\/2023\\\/10\\\/tie-2566434_1280-Copy-1024x675-1.jpg\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"eu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/iccasesores.es\\\/el-certificado-de-contratista-positivo\\\/\",\"url\":\"https:\\\/\\\/iccasesores.es\\\/el-certificado-de-contratista-positivo\\\/\",\"name\":\"El certificado de contratista positivo - 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