{"id":3920,"date":"2017-08-30T00:00:00","date_gmt":"2017-08-29T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/cis-scheme-what-you-need-to-do\/"},"modified":"2023-09-25T18:56:51","modified_gmt":"2023-09-25T17:56:51","slug":"esquema-cis-lo-que-hay-que-hacer","status":"publish","type":"post","link":"https:\/\/well-tax.com\/es\/cis-scheme-what-you-need-to-do\/","title":{"rendered":"R\u00e9gimen SIA - Qu\u00e9 debe hacer"},"content":{"rendered":"<p>La <a href=\"https:\/\/well-tax.com\/es\/pagina-especifica\/41\/construction-industry-scheme\/\">R\u00e9gimen SIA<\/a> s\u00f3lo se introdujo en los \u00faltimos a\u00f1os, ya que el HMRC hab\u00eda detectado irregularidades formales y sustanciales como consecuencia de la falta de cumplimiento fiscal en las \"obras\" brit\u00e1nicas.<\/p>\n<p>Por \"obra\" se entiende tanto las obras de construcci\u00f3n (edificios de viviendas en construcci\u00f3n, f\u00e1bricas, oficinas, almacenes, centros comerciales, etc.) como las obras de construcci\u00f3n de estructuras provisionales, obras o instalaciones de ingenier\u00eda civil, infraestructuras y grandes obras.<\/p>\n<p><em>Procedimiento de registro<\/em><\/p>\n<p>Debe inscribirse en el CIS como contratista si:<\/p>\n<ul>\n<li>Se paga a los subcontratistas por el trabajo de construcci\u00f3n;<\/li>\n<li>Su empresa no tiene obras, pero gasta de media m\u00e1s de 1 mill\u00f3n de libras al a\u00f1o en construcciones.<\/li>\n<\/ul>\n<p>Debe inscribirse en el SIC como subcontratista si:<\/p>\n<ul>\n<li>Los trabajos de construcci\u00f3n se realizan para una empresa constructora.<\/li>\n<\/ul>\n<p>Debe inscribirse como ambos si pertenece a las dos categor\u00edas.<\/p>\n<p>Esto tambi\u00e9n se aplica a contratistas individuales, sociedades colectivas o sociedades de responsabilidad limitada.<\/p>\n<p>No necesita inscribirse si s\u00f3lo realiza determinados trabajos, entre ellos:<\/p>\n<ul>\n<li>Arquitectura y topograf\u00eda;<\/li>\n<li>Alquiler de andamios (para fines distintos de la construcci\u00f3n);<\/li>\n<li>Instalaci\u00f3n de alfombras,<\/li>\n<li>Producci\u00f3n de materiales utilizados en la construcci\u00f3n, incluidas instalaciones y maquinaria;<\/li>\n<li>Env\u00edos de materiales de construcci\u00f3n;<\/li>\n<li>Trabajos en obras con actividades auxiliares (por ejemplo, gesti\u00f3n de un comedor o de una obra).<\/li>\n<\/ul>\n<p><em>Procedimiento de pago<\/em><\/p>\n<p>Antes de efectuar cualquier pago a un \"subcontratista\", el contratista debe inscribirse en el r\u00e9gimen SIA y comprobar que el \"subcontratista\" tambi\u00e9n est\u00e1 inscrito (por tanto, dispone de un c\u00f3digo de identificaci\u00f3n) para aplicar correctamente la deducci\u00f3n. Posteriormente, el \"contratista\" podr\u00e1 abonar al \"subcontratista\" el importe bruto (deducci\u00f3n 0%) o, alternativamente, practicar una retenci\u00f3n en origen (deducci\u00f3n 20% si el subcontratista est\u00e1 registrado), que el \"contratista\" deber\u00e1 abonar mensualmente a HMRC, manteniendo completos los registros CIS correspondientes. Los subcontratistas no est\u00e1n obligados a registrarse, pero sus deducciones son mayores si no lo est\u00e1n, ya que el \"contratista\" est\u00e1 obligado a efectuar una deducci\u00f3n fiscal fija de 30% de cualquier pago por servicios. Quedan excluidos de la normativa<\/p>\n<ul>\n<li>Compra de materiales;<\/li>\n<li>Algunos tipos de servicios de consultor\u00eda (arquitectos, top\u00f3grafos, etc.);<\/li>\n<li>Todas las relaciones laborales entre empleador y empleado.<\/li>\n<\/ul>\n<p>Los pagos suelen enviarse directamente a los subcontratistas, pero tambi\u00e9n es posible pagar a trav\u00e9s de un tercero (por ejemplo, otra empresa) si es necesario.<\/p>\n<p>Si se efect\u00faan deducciones, deber\u00e1 presentarse al subcontratista una declaraci\u00f3n de pagos y deducciones en un plazo de 14 d\u00edas a partir del final de cada mes fiscal.<\/p>\n<p>En caso de interrupci\u00f3n del r\u00e9gimen y si se sabe que no se efectuar\u00e1n pagos a los subcontratistas durante seis meses (l\u00edmite m\u00e1ximo), puede ser posible hacer \"inactivo\" el r\u00e9gimen SIA. Ser\u00e1 necesario presentar una declaraci\u00f3n para la activaci\u00f3n cuando se vuelva a pagar a los subcontratistas.<\/p>\n<p>Al registrarse como \"contratista\", si ya hay empleados, el HMRC cambiar\u00e1 el r\u00e9gimen PAYE por un r\u00e9gimen doble \"PAYE \/ CIS\". En este sentido, ser\u00e1 necesario realizar un pago mensual o trimestral para cubrir todos los impuestos relacionados con PAYE, NIN y CIS. En concreto, el plazo de pago al HMRC se establece cada mes antes del d\u00eda 22 (o antes del 19 si se paga por giro postal). Se aplican intereses y sanciones si se superan los denominados \"plazos\".<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p><a href=\"https:\/\/well-tax.com\/es\/contact\/\">P\u00f3ngase en contacto con nosotros<\/a>\u00a0para m\u00e1s informaci\u00f3n.<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/in\/alessio-menna-2a0076120\/\"><em>Alessio Menna<\/em><\/a><\/p>\n<p><em>Etiquetas: noticias de la construcci\u00f3n, gesti\u00f3n de la construcci\u00f3n, seguro cis, r\u00e9gimen de la industria de la construcci\u00f3n, carreras en la construcci\u00f3n, registro cis, qu\u00e9 es cis, cis en l\u00ednea, significado de cis, significado constructivo,\u00a0<\/em><em>qu\u00e9 significa cis, hmrc cis, darse de alta en cis, tarjeta cis, sector de la construcci\u00f3n, c\u00f3mo darse de alta en cis, impuesto de subcontrataci\u00f3n, pagos cis, deducci\u00f3n fiscal cis<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>The CIS scheme was introduced only in recent years, as HMRC had found formal and substantial irregularities as a result of the lack of fiscal compliance at the British &#8220;construction sites&#8221;. &#8220;Building site&#8221; means both construction sites (residential buildings under construction, factories, offices, warehouses, shopping malls, etc.) and construction sites that build temporary structures, works [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-3920","post","type-post","status-publish","format-standard","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CIS Scheme - What you need to do - WellTax<\/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:\/\/well-tax.com\/es\/esquema-cis-lo-que-hay-que-hacer\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIS Scheme - What you need to do - WellTax\" \/>\n<meta property=\"og:description\" content=\"The CIS scheme was introduced only in recent years, as HMRC had found formal and substantial irregularities as a result of the lack of fiscal compliance at the British &#8220;construction sites&#8221;. &#8220;Building site&#8221; 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