{"id":9027277,"date":"2018-11-21T05:56:09","date_gmt":"2018-11-21T04:56:09","guid":{"rendered":"http:\/\/gremicat.es\/?p=12140"},"modified":"2018-11-21T05:56:09","modified_gmt":"2018-11-21T04:56:09","slug":"iva-cotxe-empresa","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/iva-cotxe-empresa\/","title":{"rendered":"L’IVA en la compra de cotxe d’empresa"},"content":{"rendered":"

El Tribunal Suprem rebutja la normativa europea que obliga a l’Ag\u00e8ncia Tribut\u00e0ria a admetre una deducci\u00f3 total de l’IVA en la compra d’un vehicle que ser\u00e0 utilitzat en una activitat econ\u00f2mica.<\/p>\n

[texto_central]<\/p>\n

Quines limitacions tenen els empresaris i els professionals per reduir la quota del IVA?<\/h2>\n

La Llei de l’Impost sobre el Valor Afegit (LIVA) regula les limitacions que tenen empresaris i professionals a l’hora d’aplicar deduccions en la quota de l’IVA quan adquireix o importa b\u00e9ns o serveis que no s’afectin, directa i exclusivament, a la seva activitat empresarial o professional. Al punt 3 estableix que \u00abquan es tracti de vehicles autom\u00f2bils de turisme i els seus remolcs, ciclomotors i motocicletes, es presumiran afectats al desenvolupament de l’activitat empresarial o professional en la proporci\u00f3 del 50%\u00bb, encara que fixa una llista de vehicles que \u00abes presumiran afectats al desenvolupament de l’activitat empresarial o professional en la proporci\u00f3 del 100%\u00bb, com s\u00f3n els vehicles de transport de mercaderies i viatgers, de les autoescoles, els utilitzats pels fabricants, comercials i vigilants.<\/p>\n

El Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE) va establir, en una passada sent\u00e8ncia, que \u00abtot subjecte passiu que utilitzi b\u00e9ns per a una activitat econ\u00f2mica t\u00e9 dret a deduir l’IVA suportat al moment de la seva adquisici\u00f3 per petita que sigui la proporci\u00f3 del seu \u00fas per a finalitats professionals\u00bb, la qual cosa es podria entendre que l’empresa podria deduir-se la totalitat de la quota sense tenir en compte l’\u00fas que es faci del vehicle.<\/p>\n

No obstant aix\u00f2, en sent\u00e8ncia del passat 19 de juliol de 2018 el Tribunal Suprem (TS) rebutja que la normativa europea obligui a l’Ag\u00e8ncia Tribut\u00e0ria a admetre una deducci\u00f3 total de l’IVA en la compra d’un vehicle que vagi a ser usat per a una activitat econ\u00f2mica, considerant per tant que la normativa espanyola \u00e9s, en aquest aspecte, conforme a la Directiva europea que regula el sistema com\u00fa de l’IVA. El Suprem recorda una altra sent\u00e8ncia emesa pel mateix Tribunal en la qual va disposar que \u00abencara que la presumpci\u00f3 d’afectaci\u00f3 del ben al desenvolupament de l’activitat empresarial o professional es limita al 50%, aix\u00f2 no impedeix que la deducci\u00f3 tingui lloc per la totalitat, si l’interessat acredita una afectaci\u00f3 superior\u00bb.<\/p>\n

En aquest sentit, el Suprem avala ara la deducci\u00f3 proporcional a la utilitzaci\u00f3 dels b\u00e9ns mixtes afectes a les activitats de l’empresa, descartant una deducci\u00f3 total i incondicional.<\/p>\n

En conseq\u00fc\u00e8ncia, la deducci\u00f3 superior o inferior al 50% dep\u00e8n de la prova que acrediti els usos del vehicle en q\u00fcesti\u00f3, segons la sent\u00e8ncia. \u00abNo considerem que sigui una dif\u00edcil o impossible pr\u00e0ctica demostrar el grau efectiu d’utilitzaci\u00f3 dels b\u00e9ns en el desenvolupament de l’activitat empresarial o professional\u00bb, conclou el Suprem.<\/p>\n

Per ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

El Tribunal Suprem rebutja la normativa europea que obliga a l’Ag\u00e8ncia Tribut\u00e0ria a admetre una deducci\u00f3 total de l’IVA en …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9027278,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9027277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nL'IVA en la compra de cotxe d'empresa - 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\/iva-cotxe-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'IVA en la compra de cotxe d'empresa - gremicat\" \/>\n<meta property=\"og:description\" content=\"El Tribunal Suprem rebutja la normativa europea que obliga a l’Ag\u00e8ncia Tribut\u00e0ria a admetre una deducci\u00f3 total de l’IVA en ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/ca\/iva-cotxe-empresa\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2018-11-21T04:56:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2018\/11\/iva-coches-empresa.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1\" \/>\n\t<meta property=\"og:image:height\" content=\"1\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/iva-cotxe-empresa\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/iva-cotxe-empresa\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"L’IVA en la compra de cotxe d’empresa\",\"datePublished\":\"2018-11-21T04:56:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/iva-cotxe-empresa\\\/\"},\"wordCount\":504,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/iva-cotxe-empresa\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2018\\\/11\\\/iva-coches-empresa.jpg\",\"articleSection\":[\"Fiscal\",\"Sin categor\u00eda\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/iva-cotxe-empresa\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/iva-cotxe-empresa\\\/\",\"name\":\"L'IVA en la compra de cotxe d'empresa - 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