{"id":9030036,"date":"2022-01-19T00:00:19","date_gmt":"2022-01-18T23:00:19","guid":{"rendered":"https:\/\/gremicat.es\/?p=17360"},"modified":"2022-01-19T00:00:19","modified_gmt":"2022-01-18T23:00:19","slug":"les-quotes-de-renting-dun-vehicle-son-despesa-deduible-per-a-lautonom","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/les-quotes-de-renting-dun-vehicle-son-despesa-deduible-per-a-lautonom\/","title":{"rendered":"Les quotes de \u00abr\u00e8nting\u00bb d’un vehicle s\u00f3n despesa dedu\u00efble per a l’aut\u00f2nom"},"content":{"rendered":"

Les despeses associades a l’arrendament del vehicle es determinen, per als aut\u00f2noms en estimaci\u00f3 directa, conforme a les normes de l’Impost de societats.<\/span><\/p>\n

<\/div>\n

Molts recorren a alguna modalitat d’arrendament per a dur a terme la seva activitat.<\/strong><\/h2>\n

 <\/p>\n

La Direcci\u00f3 General de Tributs ha aclarit que si b\u00e9 l’afectaci\u00f3 del vehicle regeix pels articles 29.2 de la Llei de l’IRPF i 22 del Reglament de l’IRPF, les despeses associades a l’arrendament d’aquest es determinen<\/strong>, per als aut\u00f2noms en estimaci\u00f3 directa, conforme a les normes de l’Impost de societats.<\/strong><\/span><\/p>\n

Els aut\u00f2noms s\u00f3n treballadors que realitzant l’ordenaci\u00f3 per compte propi de mitjans materials i humans desenvolupen una activitat econ\u00f2mica. Aquesta activitat pot incardinar-se dins de tots els \u00e0mbits de l’espectre empresarial i a vegades es mostra necess\u00e0ria la utilitzaci\u00f3 de determinats mitjans o eines que pel seu cost suposarien una inversi\u00f3 inassolible per a, la majoria de les situacions, una empresa individual.<\/span><\/p>\n

\u00c9s per aix\u00f2 que molts recorren a alguna modalitat d’arrendament per a dur a terme la seva activitat. En particular, en l’\u00e0mbit dels vehicles es distingeixen les modalitats de <\/strong><\/span>leasing\u00a0<\/i>o\u00a0renting<\/i><\/strong>.<\/strong>\u00a0<\/span><\/p>\n

La Direcci\u00f3 General de Tributs en Consulta Vinculant (V1937-21), de 21 de juny de 2021, ha dut a terme una an\u00e0lisi de l’arrendament d’un vehicle en la modalitat de <\/span>renting<\/span><\/i> per un advocat que decideix emprar-lo tant per a fins professionals com personals.\u00a0<\/span><\/p>\n

En primer lloc, hem de tenir clar que, per als aut\u00f2noms, contribuents per activitats econ\u00f2miques en l’IRPF, es determina en l’article 29.2 de la Llei de l’IRPF (LIRPF)\u00a0el seg\u00fcent respecte a la possibilitat d’afectar b\u00e9ns a l’activitat:\u00a0\u00a0<\/strong><\/span><\/p>\n

\u00ab2. Quan es tracti d’elements patrimonials que serveixin nom\u00e9s parcialment a fi de l’activitat econ\u00f2mica, l’afectaci\u00f3 s’entendr\u00e0 limitada a aquella part d’aquests que realment s’utilitzi en l’activitat de qu\u00e8 es tracti. En cap cas seran susceptibles d’afectaci\u00f3 parcial elements patrimonials indivisibles.<\/strong><\/span><\/i><\/p>\n


\n<\/span><\/i>Reglament\u00e0riament es determinaran les condicions en qu\u00e8, no obstant aix\u00f2, la seva utilitzaci\u00f3 per a necessitats privades de manera access\u00f2ria i not\u00f2riament irrellevant, determinats elements patrimonials puguin considerar-se afectes a una activitat econ\u00f2mica\u00bb.<\/strong><\/span><\/i>\u00a0<\/strong><\/p>\n

El desenvolupament reglamentari d’aquest precepte es troba en l’article 22 del Reglament de l’IRPF que disposa el seg\u00fcent quant a l’afectaci\u00f3 de vehicles a l’activitat:<\/strong><\/span>\u00a0<\/strong><\/p>\n

\u00ab<\/span>2. Nom\u00e9s es consideraran elements patrimonials afectes a una activitat econ\u00f2mica aquells que el contribuent utilitzi per als fins d’aquesta.\u00a0<\/strong><\/span><\/i><\/p>\n

No s’entendran afectats:<\/i>\u00a0<\/strong><\/p>\n

1r. Aquells que s’utilitzin simult\u00e0niament per a activitats econ\u00f2miques i per a necessitats privades<\/strong>, tret que la utilitzaci\u00f3 per a aquestes \u00faltimes sigui access\u00f2ria i not\u00f2riament irrellevant d’acord amb el que es preveu en l’apartat 4 d’aquest article<\/span><\/i>.\u00a0<\/span><\/p>\n

2n. Aquells que<\/strong>, sent de la titularitat del contribuent, no figurin en la comptabilitat o registres oficials de l’activitat econ\u00f2mica que estigui obligat a portar el contribuent<\/strong>, excepte prova en contra.<\/span><\/i>\u00a0<\/span><\/p>\n

3r. Quan es tracti d’elements patrimonials que serveixin nom\u00e9s parcialment a fi de l’activitat, l’afectaci\u00f3 s’entendr\u00e0 limitada a aquella part d’aquests que realment s’utilitzi en l’activitat de qu\u00e8 es tracti. En aquest sentit, nom\u00e9s es consideraran afectades aquelles parts dels elements patrimonials que siguin susceptibles d’un aprofitament separat i independent de la resta<\/strong>. En cap cas seran susceptibles d’afectaci\u00f3 parcial elements patrimonials indivisibles.<\/span><\/i>\u00a0<\/span><\/p>\n

4rt. Es consideraran utilitzats per a necessitats privades<\/strong> de manera access\u00f2ria i not\u00f2riament irrellevant els b\u00e9ns de l’immobilitzat adquirits i utilitzats per al desenvolupament de l’activitat econ\u00f2mica que es destinin a l’\u00fas personal del contribuent en dies o hores inh\u00e0bils durant els quals s’interrompi l’exercici d’aquesta activitat.\u00a0<\/strong><\/span><\/i><\/p>\n

El que es disposa en el par\u00e0graf anterior no s’aplicar\u00e0 als autom\u00f2bils de turisme i els seus remolcs, ciclomotors, motocicletes, aeronaus o embarcacions esportives o d’esbarjo, excepte els seg\u00fcents suposats:<\/span><\/i>\u00a0<\/span><\/p>\n

a) Els vehicles mixtos destinats al transport de mercaderies.<\/strong><\/span><\/i><\/p>\n

b) Els destinats a la prestaci\u00f3 de serveis de transport de viatgers mitjan\u00e7ant contraprestaci\u00f3.<\/strong><\/span><\/i><\/p>\n

c) Els destinats a la prestaci\u00f3 de serveis d’ensenyament de conductors o pilots mitjan\u00e7ant contraprestaci\u00f3.<\/strong><\/span><\/i><\/p>\n

d) Els destinats als despla\u00e7aments professionals dels representants o agents comercials.\u00a0<\/strong><\/span><\/i><\/p>\n

e) Els destinats a ser objecte de cessi\u00f3 d’\u00fas amb\u00a0habitualitat\u00a0i\u00a0onerositat.<\/strong><\/span><\/i><\/p>\n

A aquest efecte, es consideraran autom\u00f2bils de turisme, remolcs, ciclomotors i motocicletes els definits com a tals en l’annex del Reial decret legislatiu 339\/1990, de 2 de mar\u00e7, pel qual s’aprova el text articulat de la Llei sobre Tr\u00e0nsit, Circulaci\u00f3 de Vehicles de Motor i Seguretat Vi\u00e0ria, aix\u00ed com els definits com a vehicles mixtos en aquest annex i, en tot cas, els denominats vehicles tot terreny o tipus “jeep”\u00bb.<\/span><\/i>\u00a0<\/span><\/p>\n

D’aquesta manera, determina l’esmentada consulta el seg\u00fcent criteri:<\/span>\u00a0<\/span><\/p>\n


\n<\/span>\u00abPer tant, perqu\u00e8 el vehicle tingui la consideraci\u00f3 d’element patrimonial afecte seria necess\u00e0ria l’afectaci\u00f3 exclusiva a l’activitat, tret que es tracti d’una activitat<\/strong> recollida en l’apartat 4 (circumst\u00e0ncia que no concorre en el present cas), i nom\u00e9s des d’aquesta perspectiva podrien considerar-se dedu\u00efbles els costos i despeses ocasionades per la seva adquisici\u00f3 i utilitzaci\u00f3. No operant la\u00a0dedu\u00efbilitat\u00a0en l’IRPF si no existeix aquesta afectaci\u00f3 exclusiva.<\/span><\/i>\u00a0<\/span><\/p>\n

Manifestada la necessitat de l’afectaci\u00f3 exclusiva del vehicle a l’activitat, en el cas que la tinen\u00e7a del vehicle deriv\u00e9s d’un contracte de renting<\/strong>, per a la\u00a0dedu\u00efbilitat de les quotes derivades de l’operaci\u00f3 de r\u00e8nting s’ha d’acudir a l’article 30 de la Llei de l’Impost<\/strong>, que disposa que el rendiment net de les activitats econ\u00f2miques es determinar\u00e0 “segons les normes de l’Impost de societats (…).<\/span><\/i>\u00a0<\/span><\/p>\n

(…)<\/span><\/i><\/p>\n

Per tant, si el contracte de r\u00e8nting (…) tindran la consideraci\u00f3 de despesa fiscalment dedu\u00efble la c\u00e0rrega financera satisfeta a l’entitat arrendadora i la part de les quotes d’arrendament financer satisfetes corresponent a la recuperaci\u00f3 del cost del b\u00e9<\/strong>, aquesta \u00faltima amb el l\u00edmit de l’import que resulti d’aplicar a aquest cost el duple (el triple, si t\u00e9 la consideraci\u00f3 d’empresa de redu\u00efda dimensi\u00f3) del coeficient d’amortitzaci\u00f3 lineal segons taules d’amortitzaci\u00f3 oficialment aprovades que correspongui al citat b\u00e9. L’exc\u00e9s ser\u00e0 dedu\u00efble en els per\u00edodes impositius successius, respectant igual l\u00edmit\u00bb.\u00a0<\/span><\/i><\/p>\n

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

Les despeses associades a l’arrendament del vehicle es determinen, per als aut\u00f2noms en estimaci\u00f3 directa, conforme a les normes de …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030037,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nLes quotes de \u00abr\u00e8nting\u00bb d'un vehicle s\u00f3n despesa dedu\u00efble per a l'aut\u00f2nom - 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\/les-quotes-de-renting-dun-vehicle-son-despesa-deduible-per-a-lautonom\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les quotes de \u00abr\u00e8nting\u00bb d'un vehicle s\u00f3n despesa dedu\u00efble per a l'aut\u00f2nom - 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