# Impuesto: IVA para la Administración pública con IVA diferido

<figure><img src="/files/v5hTTYNPvZpflOH4vY1k" alt=""><figcaption></figcaption></figure>

| Campo                          | Val                                                                                                                                                |
| ------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------- |
| Tipo                           | `IVA`                                                                                                                                              |
| **Clasificación de operación** | `S1: Operación Sujeta y No exenta - Sin inversión del sujeto pasivo`                                                                               |
| **Clave de régimen**           | `14: L8A: Factura con IVA pendiente de devengo en certificaciones de obra a Administraciones Públicas. L8B: Factura con IGIC pendiente de devengo` |
| **Causa (Sujeción)**           | `Sin Exención`                                                                                                                                     |
| **Valor %**                    | `21`                                                                                                                                               |
| **Recargo de Equivalencia %**  | `0`                                                                                                                                                |


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