{"id":9026696,"date":"2018-03-14T10:28:18","date_gmt":"2018-03-14T09:28:18","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=11034"},"modified":"2018-03-14T10:28:18","modified_gmt":"2018-03-14T09:28:18","slug":"teac-cesion-de-vehiculos-a-empleados","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/teac-cesion-de-vehiculos-a-empleados\/","title":{"rendered":"IVA: CESI\u00d3N DE VEH\u00cdCULOS A EMPLEADOS"},"content":{"rendered":"<p style=\"text-align: justify; font-size: 18px;\"><span style=\"color: #999999;\">Comentario a la resoluci\u00f3n del TEAC de 22 de noviembre 2017 respecto al IVA a repercutir y la retenci\u00f3n del IRPF en la cesi\u00f3n de veh\u00edculos a los empleados por parte de las empresas. <\/span><\/p>\n<p style=\"text-align: justify;\">Entendi\u00f3 la Inspecci\u00f3n que para determinar el IVA a repercutir e ingresar por la cesi\u00f3n del uso de veh\u00edculos a los empleados hab\u00eda de valorarse, no el uso privado efectivo sino la disponibilidad de uso privado, al igual que se hizo a efectos de retenciones del IRPF para valorar la retribuci\u00f3n en especie.<\/p>\n<p style=\"text-align: justify;\">En concreto, la Inspecci\u00f3n valor\u00f3 esa disponibilidad de uso privado considerando las horas de disponibilidad fuera de la jornada laboral del Convenio Colectivo. El TEAC confirma el criterio de la Inspecci\u00f3n con base en consultas de la DGT (V0891-12), en la jurisprudencia del TJUE y en sentencias de la Audiencia Nacional (Sentencia n\u00ba 2202\/2009, de 30 de junio de 2010); concluyendo en favor de aplicar el mismo criterio en ambos impuestos y, adem\u00e1s, validando que la disponibilidad de uso privado se haga a partir de la referida jornada laboral (sin distinguir por categor\u00edas laborales).<\/p>\n<p style=\"text-align: justify;\">El TEAC establece que la cesi\u00f3n de veh\u00edculos a empleados por parte de empresas como parte de su paquete retributivo da lugar a la existencia de operaciones sujetas al IVA en tanto que prestaciones de servicios. El IVA soportado por las empresas que as\u00ed proceden es deducible conforme a los par\u00e1metros generales de deducci\u00f3n de las empresas cedentes. Criterio reiterado en RG 00\/05634\/2013 (20-10- 2016) y RG 00\/04623\/2014 (22-11-2017).<\/p>\n<p style=\"text-align: justify;\">Para la medida del alcance de la operaci\u00f3n hay que tener en cuenta la disponibilidad de los referidos veh\u00edculos para los empleados y no \u00fanicamente su utilizaci\u00f3n efectiva para uso privado, como as\u00ed se infiere de la doctrina de este mismo Tribunal y de la propia jurisprudencia del Tribunal de Justicia de la Uni\u00f3n Europea (sentencias de 26-9-1996, Enkler, asunto C230\/94, 21-3-2002, Kennemer Golf &amp; Country Club, asunto C-174\/00, y 3-9-2015, Asparuhovo, asunto C-463\/14).<\/p>\n<p style=\"text-align: justify;\">A estos efectos, habr\u00e1 que estar a los elementos de prueba disponibles, conforme a los cuales habr\u00e1 que determinar las horas en las que, fuera de sus ocupaciones laborales, el empleado dispone del veh\u00edculo para fines privados. Criterio reiterado en RG 00\/04623\/2014 (22-11-2017)<\/p>\n<p style=\"text-align: justify;\">Para ampliar esta informaci\u00f3n consulte a <a style=\"color: #e4003c;\" href=\"http:\/\/www.gremicat.es\/asesoria-laboral-barcelona\/\">Assessoria laboral<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comentario a la resoluci\u00f3n del TEAC de 22 de noviembre 2017 respecto al IVA a repercutir y la retenci\u00f3n del <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9026697,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9026696","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: CESI\u00d3N DE VEH\u00cdCULOS A EMPLEADOS - 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