{"id":9027273,"date":"2018-11-21T05:48:34","date_gmt":"2018-11-21T04:48:34","guid":{"rendered":"http:\/\/gremicat.es\/?p=12135"},"modified":"2018-11-21T05:48:34","modified_gmt":"2018-11-21T04:48:34","slug":"el-iva-en-la-compra-de-coche-de-empresa","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/el-iva-en-la-compra-de-coche-de-empresa\/","title":{"rendered":"El IVA en la compra de coche de empresa"},"content":{"rendered":"<p style=\"font-size: 22px;\">El Tribunal Supremo rechaza la normativa europea que obliga a la Agencia Tributaria a admitir una deducci\u00f3n total del IVA en la compra de un veh\u00edculo que vaya a ser utilizado en una actividad econ\u00f3mica.<\/p>\n<p>[texto_central]<\/p>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\">\u00bfQue limitaciones tienen los empresarios y profesionales para deducir la cuota del iva?<\/h2>\n<p style=\"text-align: justify;\">La Ley del Impuesto sobre el Valor A\u00f1adido (LIVA) regula las limitaciones que tienen empresarios y profesionales a la hora de aplicar deducciones en la cuota del IVA cuando adquiere o importa bienes o servicios que no se afecten, directa y exclusivamente, a su actividad empresarial o profesional. En su punto 3 establece que \u00abcuando se trate de veh\u00edculos autom\u00f3viles de turismo y sus remolques, ciclomotores y motocicletas, se presumir\u00e1n afectados al desarrollo de la actividad empresarial o profesional en la proporci\u00f3n del 50%\u00bb, aunque fija una lista de veh\u00edculos que \u00abse presumir\u00e1n afectados al desarrollo de la actividad empresarial o profesional en la proporci\u00f3n del 100%\u00bb, como son los veh\u00edculos de transporte de mercanc\u00edas y viajeros, de las autoescuelas, los utilizados los fabricantes, comerciales y vigilantes.<\/p>\n<p style=\"text-align: justify;\">El Tribunal de Justicia de la Uni\u00f3n Europea (TJUE) estableci\u00f3, en una pasada sentencia, que \u00abtodo sujeto pasivo que utilice bienes para una actividad econ\u00f3mica tiene derecho a deducir el IVA soportado en el momento de su adquisici\u00f3n por peque\u00f1a que sea la proporci\u00f3n de su uso para fines profesionales\u00bb, lo que se podr\u00eda entender que la empresa podr\u00eda deducirse la totalidad de la cuota sin tener en cuenta el uso que se haga del veh\u00edculo.<\/p>\n<p style=\"text-align: justify;\">Sin embargo, en sentencia del pasado 19 de julio de 2018 el Tribunal Supremo (TS) rechaza que la normativa europea obligue a la Agencia Tributaria a admitir una deducci\u00f3n total del IVA en la compra de un veh\u00edculo que vaya a ser usado para una actividad econ\u00f3mica, considerante por tanto que la normativa espa\u00f1ola es, en este aspecto, conforme a la Directiva europea que regula el sistema com\u00fan del IVA. El Supremo recuerda otra sentencia emitida por el mismo Tribunal en la que dispuso que \u00abaunque la presunci\u00f3n de afectaci\u00f3n del bien al desarrollo de la actividad empresarial o profesional se limita al 50%, ello no impide que la deducci\u00f3n tenga lugar por la totalidad, si el interesado acredita una afectaci\u00f3n superior\u00bb.<\/p>\n<p style=\"text-align: justify;\">En este sentido, el Supremo avala ahora la deducci\u00f3n proporcional a la utilizaci\u00f3n de los bienes mixtos afectos a las actividades de la empresa, descartando una deducci\u00f3n total e incondicional.<\/p>\n<p style=\"text-align: justify;\">En consecuencia, la deducci\u00f3n superior o inferior al 50% depende de la prueba de que acredite los usos del veh\u00edculo en cuesti\u00f3n, seg\u00fan la sentencia. \u00abNo consideramos que sea una dif\u00edcil o imposible pr\u00e1ctica demostrar el grado efectivo de utilizaci\u00f3n de los bienes en el desarrollo de la actividad empresarial o profesional\u00bb, concluye el Supremo.<\/p>\n<p style=\"text-align: justify;\">Para ampliar esta informaci\u00f3n consulte con <a href=\"http:\/\/www.gremicat.es\/asesoria-fiscal-contable-barcelona\/\"> <span style=\"color: #d61111;\">Asesor\u00eda fiscal<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Supremo rechaza la normativa europea que obliga a la Agencia Tributaria a admitir una deducci\u00f3n total del IVA <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9027274,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9027273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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