{"id":9024622,"date":"2015-09-09T08:30:56","date_gmt":"2015-09-09T07:30:56","guid":{"rendered":"http:\/\/www.gremicat.es\/uso-o-entrega-vehiculos-energeticamente-eficientes-2\/"},"modified":"2015-09-09T08:30:56","modified_gmt":"2015-09-09T07:30:56","slug":"uso-o-entrega-vehiculos-energeticamente-eficientes-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/uso-o-entrega-vehiculos-energeticamente-eficientes-2\/","title":{"rendered":"Veh\u00edculos energ\u00e9ticamente eficientes"},"content":{"rendered":"

El reciente RD 633\/2015 desarrolla la reducci\u00f3n en la valoraci\u00f3n de la cesi\u00f3n o entrega de veh\u00edculos considerados eficientes energ\u00e9ticamente a los trabajadores de las empresas.<\/p>\n

[texto_central]<\/p>\n

La Ley 26\/2014, introdujo modificaciones en la Ley del IRPF en materias relativas, entre otras, a la valoraci\u00f3n de las retribuciones en especie.<\/p>\n

Entre otras cuestiones, introdujo la previsi\u00f3n de una reducci\u00f3n en la valoraci\u00f3n de la cesi\u00f3n o entrega de veh\u00edculos considerados eficientes energ\u00e9ticamente, que requer\u00eda para su aplicaci\u00f3n de desarrollo reglamentario.<\/p>\n

El reciente RD 633\/2015 constituye el desarrollo reglamentario de esta materia, que resulta de aplicaci\u00f3n en el \u00e1mbito de la Seguridad Social, al utilizarse estas reglas de valoraci\u00f3n a efectos del c\u00e1lculo de la base de cotizaci\u00f3n de los trabajadores que perciban este tipo de retribuci\u00f3n.<\/p>\n

A partir de los per\u00edodos impositivos iniciados a partir del 1-1-2015, la valoraci\u00f3n de estos rendimientos en especie, se reduce en los siguientes porcentajes:<\/p>\n

a) 15%, cuando sus emisiones oficiales de CO2 no sean superiores a 120 g\/km y el valor de mercado que corresponder\u00eda al veh\u00edculo si fuera nuevo, antes de impuestos, no sea superior a 25.000 euros.<\/p>\n

b) 20%, cuando, adicionalmente, se trate de veh\u00edculos h\u00edbridos o propulsados por motores de combusti\u00f3n interna que puedan utilizar combustibles f\u00f3siles alternativos (autog\u00e1s \u0096GLP\u0096 y Gas Natural) siempre que el valor de mercado que corresponder\u00eda al veh\u00edculo si fuera nuevo, antes de impuestos no sea superior a 35.000 euros.<\/p>\n

c) 30%, cuando se trate de:<\/p>\n

\u0096 veh\u00edculo el\u00e9ctrico de bater\u00eda (BEV);
\n\u0096 veh\u00edculo el\u00e9ctrico de autonom\u00eda extendida (E-REV);
\n\u0096 veh\u00edculo el\u00e9ctrico h\u00edbrido enchufable (PHEV) con una autonom\u00eda m\u00ednima de 15 km siempre que, el valor de mercado que corresponder\u00eda al veh\u00edculo si fuera nuevo, antes de impuestos, no sea superior a 40.000 euros.<\/p>\n

Para ampliar esta informaci\u00f3n consulte con Asesor\u00eda laboral<\/a><\/p>\n

[\/texto_central]<\/p>\n","protected":false},"excerpt":{"rendered":"

El reciente RD 633\/2015 desarrolla la reducci\u00f3n en la valoraci\u00f3n de la cesi\u00f3n o entrega de veh\u00edculos considerados eficientes energ\u00e9ticamente …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9024623,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9024622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","category-sin-categoria"],"yoast_head":"\nVeh\u00edculos energ\u00e9ticamente eficientes - gremicat<\/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:\/\/www.gremicat.es\/ca\/uso-o-entrega-vehiculos-energeticamente-eficientes-2\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Veh\u00edculos energ\u00e9ticamente eficientes - 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