{"id":9026700,"date":"2018-03-14T10:25:46","date_gmt":"2018-03-14T09:25:46","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=11036"},"modified":"2018-03-14T10:25:46","modified_gmt":"2018-03-14T09:25:46","slug":"teac-cessio-de-vehicles-a-empleats","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/teac-cessio-de-vehicles-a-empleats\/","title":{"rendered":"IVA: CESSI\u00d3 DE VEHICLES A EMPLEATS"},"content":{"rendered":"<p style=\"text-align: justify; font-size: 20px;\"><span style=\"color: #999999;\">Comentari a la resoluci\u00f3 del TEAC, de 22 de novembre del 2017, respecte a l&#8217;IVA a repercutir i la retenci\u00f3 de l&#8217;IRPF en la cessi\u00f3 de vehicles als empleats per part de les empreses.<\/span><\/p>\n<p style=\"text-align: justify;\">Va entendre la Inspecci\u00f3 que per determinar l&#8217;IVA a repercutir i ingressar per la cessi\u00f3 de l&#8217;\u00fas de vehicles als empleats havia de valorar-se, no l&#8217;\u00fas privat efectiu sin\u00f3 la disponibilitat d&#8217;\u00fas privat, igual que es va fer a l&#8217;efecte de retencions de l&#8217;IRPF per valorar la retribuci\u00f3 en esp\u00e8cie.<\/p>\n<p style=\"text-align: justify;\">En concret, la Inspecci\u00f3 va valorar aquesta disponibilitat d&#8217;\u00fas privat considerant les hores de disponibilitat fora de la jornada laboral del Conveni Col\u0095lectiu. El TEAC confirma el criteri de la Inspecci\u00f3 en base a consultes de la DGT (V0891-12), en la jurisprud\u00e8ncia del TJUE i en sent\u00e8ncies de l&#8217;Audi\u00e8ncia Nacional (Sentencia n\u00ba 2202\/2009, de 30 de juny de 2010); concloent en favor d&#8217;aplicar el mateix criteri en tots dos impostos i, a m\u00e9s, validant que la disponibilitat d&#8217;\u00fas privat es faci a partir de la referida jornada laboral (sense distingir per categories laborals).<\/p>\n<p style=\"text-align: justify;\">El TEAC estableix que la cessi\u00f3 de vehicles a empleats per part d&#8217;empreses com a part del seu paquet retributiu d\u00f3na lloc a l&#8217;exist\u00e8ncia d&#8217;operacions subjectes a l&#8217;IVA en tant que prestacions de serveis. L&#8217;IVA suportat per les empreses que aix\u00ed procedeixen \u00e9s dedu\u00efble conforme als par\u00e0metres generals de deducci\u00f3 de les empreses cedents. Criteri reiterat en RG 00\/05634\/2013 (20-10- 2016) i RG 00\/04623\/2014 (22-11-2017).<\/p>\n<p style=\"text-align: justify;\">Per a la mesura de l&#8217;abast de l&#8217;operaci\u00f3 cal tenir en compte la disponibilitat dels referits vehicles per als empleats i no \u00fanicament la seva utilitzaci\u00f3 efectiva per a \u00fas privat, com aix\u00ed s&#8217;infereix de la doctrina d&#8217;aquest mateix Tribunal i de la pr\u00f2pia jurisprud\u00e8ncia del Tribunal de Just\u00edcia de la Uni\u00f3 Europea (sent\u00e8ncies de 26-9-1996, Enkler, assumpte C230\/94, 21-3-2002, Kennemer Golf &amp; Country Club, assumpte C-174\/00, i 3-9-2015, Asparuhovo, assumpte C-463\/14).<\/p>\n<p style=\"text-align: justify;\">A aquests efectes, caldr\u00e0 estar als elements de prova disponibles, conforme als quals caldr\u00e0 determinar les hores en les quals, fora de les seves ocupacions laborals, l&#8217;empleat disposa del vehicle per a finalitats privades. Criteri reiterat en RG 00\/04623\/2014 (22-11-2017)<\/p>\n<p style=\"text-align: justify;\">Per ampliar aquesta informaci\u00f3 consulti amb <a style=\"color: #e4003c;\" href=\"http:\/\/www.gremicat.es\/ca\/assesoria-laboral\/\">Assessoria laboral<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comentari a la resoluci\u00f3 del TEAC, de 22 de novembre del 2017, respecte a l&#8217;IVA a repercutir i la retenci\u00f3 <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9026701,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9026700","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IVA: CESSI\u00d3 DE VEHICLES A EMPLEATS - 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