{"id":9030612,"date":"2022-06-29T00:00:54","date_gmt":"2022-06-28T23:00:54","guid":{"rendered":"https:\/\/gremicat.es\/?p=18657"},"modified":"2022-06-29T00:00:54","modified_gmt":"2022-06-28T23:00:54","slug":"cessio-de-lus-de-vehicles-als-treballadors-per-al-seu-us-particular","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/cessio-de-lus-de-vehicles-als-treballadors-per-al-seu-us-particular\/","title":{"rendered":"Cessi\u00f3 de l’\u00fas de vehicles als treballadors, per al seu \u00fas particular"},"content":{"rendered":"

Hisenda llan\u00e7a una campanya d’informaci\u00f3 respecte a la cessi\u00f3 de l’\u00fas de vehicles als treballadors per al seu \u00fas particular
\n<\/span><\/span><\/p>\n

<\/div>\n

Les cartes apunten directament a vehicles d’alta gamma, habituals tant en grans empreses com en pimes i sobre els que Hisenda posa el focus pel seu major valor.
\n<\/b><\/strong><\/h2>\n

 <\/p>\n

L’Ag\u00e8ncia Tribut\u00e0ria est\u00e0 realitzant un enviament massiu de cartes a empreses advertint-los que coneix que fan un \u00fas abusiu dels seus cotxes d’empresa.<\/strong> Les cartes traslladen a les companyies que obra en la seva poder informaci\u00f3 sobre els vehicles de la seva propietat i d’aquells de qu\u00e8 disposen mitjan\u00e7ant un contracte de l\u00edsing o r\u00e8nting, dels quals adjunta una llista.\u00a0<\/span><\/p>\n

En concret, les cartes se centren en les conseq\u00fc\u00e8ncies tribut\u00e0ries de la cessi\u00f3 de l’\u00fas de vehicles als treballadors per al seu \u00fas particular,<\/strong> \u00e9s a dir, la retribuci\u00f3 en esp\u00e8cie en l’IRPF sense declarar-lo, per\u00f2 les actuacions de la\u00a0AEAT\u00a0respecte als cotxes d’empresa tamb\u00e9 es dirigeixen a les despeses en l’IVA i a l’Impost de societats.\u00a0<\/span><\/p>\n

Les cartes apunten directament a vehicles d’alta gamma,<\/strong> habituals tant en grans empreses com en pimes i sobre els que Hisenda posa el focus pel seu major valor i, a difer\u00e8ncia d’uns altres, sobretot els retolats amb el logo de l’empresa,<\/strong> per la presumpci\u00f3 del seu \u00fas habitual en la vida privada del treballador.\u00a0<\/span><\/p>\n

Els contribuents per l’IRPF (persones f\u00edsiques i entitats en atribuci\u00f3 de rendes no subjectes a l’Impost de Societats) s\u00f3n els que normalment surten pitjor parats quant a la possibilitat de poder deduir un vehicle afecte a l’activitat i les seves despeses access\u00f2ries. En primer lloc, la deducci\u00f3 de qualsevol despesa relativa al vehicle exigiria que aquest tingu\u00e9s la consideraci\u00f3 d’element patrimonial afecte a l’activitat econ\u00f2mica desenvolupada pel contribuent.<\/strong>\u00a0<\/span><\/p>\n

Ens podem trobar davant dues tipologies de vehicles:<\/span>\u00a0<\/span><\/p>\n

Vehicles sense riscos\u00a0<\/strong><\/p>\n

– Els vehicles mixtos destinats al transport de mercaderies.<\/span>\u00a0<\/span><\/p>\n

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

– Els destinats a la prestaci\u00f3 de serveis d’ensenyament de conductors o pilots mitjan\u00e7ant contraprestaci\u00f3.<\/span>\u00a0<\/span><\/p>\n

– Els destinats als despla\u00e7aments professionals dels representants o agents comercials.<\/span><\/p>\n

– Els destinats a ser objecte de cessi\u00f3 d’\u00fas amb habitualitat i onerositat.<\/span>\u00a0<\/span><\/p>\n

En aquests casos es presumeix una afectaci\u00f3 total a l’activitat i la seva deducci\u00f3 com a despesa via amortitzaci\u00f3 i les altres despeses access\u00f2ries<\/strong> (gasolina, reparacions, asseguran\u00e7a, impostos municipals, etc.) no planteja en principi cap mena de dubte.<\/strong> Ara b\u00e9, cal tenir en compte que \u00e9s una llista taxada i limitada a unes certes activitats o caracter\u00edstiques del vehicle.<\/strong> Aix\u00ed, per exemple, qualsevol professional que no sigui agent o representant comercial no podr\u00e0 deduir-se el vehicle, encara que faci tasques similars. O b\u00e9, si el vehicle no est\u00e0 catalogat com de transport de mercaderies exclusivament, tampoc podria acollir-se a aquesta excepci\u00f3.\u00a0<\/span><\/p>\n

La resta dels vehicles\u00a0<\/strong><\/p>\n

D’acord amb aquest precepte, la resta dels vehicles, at\u00e8s que l’activitat no es trobar\u00e0 ja entre les excepcions contemplades anteriorment, s’exigeix per part de l’Administraci\u00f3 Tribut\u00e0ria una utilitzaci\u00f3 exclusiva en l’activitat<\/strong>.\u00a0<\/span><\/p>\n

En el cas d’utilitzaci\u00f3 exclusiva<\/span> del vehicle en l’activitat, podran deduir-se per a la determinaci\u00f3 del rendiment net de l’activitat tant l’amortitzaci\u00f3 del vehicle, com les despeses derivades de la seva utilitzaci\u00f3<\/strong> (reparacions, carburant, asseguran\u00e7a, etc.,). En el cas que la utilitzaci\u00f3 del vehicle en l’activitat no an\u00e9s exclusiva,<\/span> \u00e9s a dir, que tamb\u00e9 fos utilitzat per a altres fins, el mateix no tindr\u00e0 la consideraci\u00f3 d’afecte a l’activitat econ\u00f2mica, no sent dedu\u00efbles en la determinaci\u00f3 del rendiment net ni les amortitzacions, ni les esmentades despeses derivades de la seva utilitzaci\u00f3<\/strong>.\u00a0<\/span><\/p>\n

 <\/p>\n

Deducci\u00f3 de l’IVA\u00a0<\/strong><\/p>\n

En l’IVA, s’apliquen unes regles diferents que en l’IRPF<\/strong>. En l’IVA es mant\u00e9 una deducci\u00f3 del 50% de les quotes suportades<\/strong>. Aix\u00f2 porta com a conseq\u00fc\u00e8ncia la paradoxa que una despesa no sigui fiscalment dedu\u00efble en l’IRPF, per\u00f2 si el 50% de la quota.\u00a0<\/span><\/p>\n

Cal tenir en compte que, si el vehicle tamb\u00e9 \u00e9s utilitzat de manera personal<\/strong> per algun treballador, administrador, etc., es generar\u00e0 una retribuci\u00f3 en esp\u00e8cie a incloure en la seva n\u00f2mina.<\/strong>\u00a0<\/span><\/p>\n

En resum, depenent de la mena de vehicle, de l’activitat que s’exerceixi, de l’impost de qu\u00e8 es tracti i de la tipologia del contribuent podrem deduir-lo tot, part o res.\u00a0<\/strong><\/span><\/p>\n

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

Hisenda llan\u00e7a una campanya d’informaci\u00f3 respecte a la cessi\u00f3 de l’\u00fas de vehicles als treballadors per al seu \u00fas particular …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030613,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nCessi\u00f3 de l'\u00fas de vehicles als treballadors, per al seu \u00fas particular - 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\/cessio-de-lus-de-vehicles-als-treballadors-per-al-seu-us-particular\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cessi\u00f3 de l'\u00fas de vehicles als treballadors, per al seu \u00fas particular - 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