{"id":9037747,"date":"2024-10-16T07:00:59","date_gmt":"2024-10-16T07:00:59","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9037747"},"modified":"2024-10-15T10:00:53","modified_gmt":"2024-10-15T10:00:53","slug":"vehicles-cedits-a-empleats-sense-cost","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/vehicles-cedits-a-empleats-sense-cost\/","title":{"rendered":"Vehicles cedits a empleats sense cost"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9037747\" class=\"elementor elementor-9037747 elementor-9037746\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bdec461 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bdec461\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ab1ad73\" data-id=\"5ab1ad73\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86bd3cb elementor-widget elementor-widget-text-editor\" data-id=\"86bd3cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">La Direcci\u00f3 General de Tributs (DGT) ha resolt una consulta en la qual s&#8217;analitza si la cessi\u00f3 d&#8217;aquests vehicles als empleats, sense cost per a ells, implica un autoconsum de serveis que estigui subjecte a l&#8217;IVA.<\/p><p class=\"p1\">Volem aclarir un dubte freq\u00fcent que ens han plantejat sobre la cessi\u00f3 gratu\u00efta de vehicles a empleats i com aix\u00f2 pot afectar l&#8217;IVA, especialment quan l&#8217;empresa ja s&#8217;ha dedu\u00eft part de l&#8217;IVA en adquirir aquests vehicles mitjan\u00e7ant r\u00e8nting.<\/p><p class=\"p1\">En aquest cas, la Direcci\u00f3 General de Tributs (DGT) ha resolt una consulta vinculant V1374\/2024 en la qual s&#8217;analitza si la cessi\u00f3 d&#8217;aquests vehicles als empleats, sense cost per a ells, implica un autoconsum de serveis que estigui subjecte a l&#8217;IVA.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c00a241 elementor-widget elementor-widget-heading\" data-id=\"c00a241\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quan hi ha autoconsum de serveis?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f7c601 elementor-widget elementor-widget-text-editor\" data-id=\"6f7c601\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Perqu\u00e8 una operaci\u00f3 \u00e9s consideri autoconsum de serveis i estigui subjecta a IVA, han de complir-se dues condicions:<\/p><ul><li style=\"list-style-type: none;\"><ul class=\"ul1\"><li class=\"li1\">Que l&#8217;empresa hagi dedu\u00eft l&#8217;IVA suportat en adquirir el b\u00e9 o servei.<\/li><\/ul><\/li><li style=\"list-style-type: none;\"><ul class=\"ul1\"><li class=\"li1\">Que el b\u00e9 o servei s&#8217;utilitzi per a fins aliens a l&#8217;activitat empresarial.<\/li><\/ul><\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88fe114 elementor-widget elementor-widget-heading\" data-id=\"88fe114\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tractament de la cessi\u00f3 de vehicles\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7939b9 elementor-widget elementor-widget-text-editor\" data-id=\"b7939b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"ul1\"><li class=\"li1\"><b>Part no afectada a l&#8217;activitat empresarial: <\/b>Quan una empresa adquireix un vehicle i nom\u00e9s una part es destina a l&#8217;activitat de l&#8217;empresa, mentre que una altra part queda per a \u00fas privat de l&#8217;empresari o se cedeix als empleats per a fins personals, aquesta cessi\u00f3 no estar\u00e0 subjecta a l&#8217;IVA, segons la jurisprud\u00e8ncia actual (STS, de 29 de gener de 2024).<\/li><\/ul><ul class=\"ul1\"><li class=\"li1\"><b>Part afectada a l&#8217;activitat empresarial: <\/b>Si la cessi\u00f3 del vehicle als empleats \u00e9s per a complir amb les activitats pr\u00f2pies de l&#8217;empresa (per exemple, per a despla\u00e7aments relacionats amb el seu treball), aquesta operaci\u00f3 no es considera autoconsum de serveis. En aquest cas, no caldria declarar IVA addicional, ja que el vehicle es continua utilitzant per a fins empresarials.<\/li><\/ul><p class=\"p1\">En resum, si el vehicle que se cedeix als treballadors \u00e9s utilitzat per a l&#8217;acompliment de les seves funcions dins de l&#8217;empresa, no haur\u00e0s de preocupar-te per un autoconsum de serveis ni realitzar ajustos en l&#8217;IVA dedu\u00eft inicialment.<\/p><p class=\"p3\">Per a ampliar aquesta informaci\u00f3 consulti amb <a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\" target=\"_blank\" rel=\"noopener\"><span class=\"s1\">Assessoria fiscal<\/span><\/a><\/p><p class=\"p3\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3 General de Tributs (DGT) ha resolt una consulta en la qual s&#8217;analitza si la cessi\u00f3 d&#8217;aquests vehicles als <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9027271,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,897],"tags":[],"class_list":["post-9037747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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