{"id":11947,"date":"2024-03-04T18:41:50","date_gmt":"2024-03-04T17:41:50","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=11947"},"modified":"2024-03-05T12:34:12","modified_gmt":"2024-03-05T11:34:12","slug":"el-tribunal-suprem-determina-que-la-cessio-d-us-de-vehicle-a-treballador-sense-contraprestacio-no-esta-subjecta-a-l-iva-encara-que-hi-hagi-deduccio-per-renting","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/el-tribunal-suprem-determina-que-la-cessio-d-us-de-vehicle-a-treballador-sense-contraprestacio-no-esta-subjecta-a-l-iva-encara-que-hi-hagi-deduccio-per-renting\/","title":{"rendered":"El Tribunal Suprem determina que la cessi\u00f3 d&#8217;\u00fas de vehicle a treballador sense contraprestaci\u00f3 no est\u00e0 subjecta a l&#8217;IVA, encara que hi hagi deducci\u00f3 per r\u00e8nting"},"content":{"rendered":"<h4>El Tribunal Suprem fixa com a doctrina que la cessi\u00f3 per l&#8217;empresa de l&#8217;\u00fas d&#8217;un vehicle que est\u00e0 afectat a l&#8217;activitat\u00a0 al seu empleat per al seu \u00fas particular, a t\u00edtol gratu\u00eft, \u00e9s una operaci\u00f3 no subjecta a l&#8217;IVA, encara que l&#8217;empresa s&#8217;hagu\u00e9s dedu\u00eft l&#8217;IVA suportat pel r\u00e8nting del vehicle, sempre que aquest empleat no faci cap pagament ni deixi de percebre una part de la seva retribuci\u00f3 com a contraprestaci\u00f3 i el dret d&#8217;\u00fas d&#8217;aquest vehicle no estigui vinculat a la ren\u00fancia d&#8217;altres avantatges per part del treballador.<\/h4>\n<hr \/>\n<p>La tributaci\u00f3 relacionada amb la cessi\u00f3 de vehicles a empleats, especialment quan aquests vehicles poden ser usats per a fins particulars, ha estat un tema de constant debat i controv\u00e8rsia en l&#8217;\u00e0mbit de la inspecci\u00f3 tribut\u00e0ria.<\/p>\n<p>Ara, el Tribunal Suprem en la seva sent\u00e8ncia de 29 de gener de 2024 ha fixat com a doctrina que no est\u00e0 subjecta a l&#8217;IVA la cessi\u00f3 de l&#8217;\u00fas d&#8217;un vehicle afectat a l&#8217;activitat empresarial a un empleat per al seu \u00fas particular a t\u00edtol gratu\u00eft quan aquest empleat no efect\u00faa cap pagament ni deixa de percebre una part de la seva retribuci\u00f3 com a contraprestaci\u00f3 ni est\u00e0 vinculat a la ren\u00fancia d&#8217;altres avantatges.<\/p>\n<p>Destaquem el seg\u00fcent:<\/p>\n<ul>\n<li><strong>IVA:<\/strong> La cessi\u00f3 gratu\u00efta de vehicles a empleats per a \u00fas particular no constitueix una operaci\u00f3 subjecta a IVA, sempre que no existeixi contraprestaci\u00f3 econ\u00f2mica per part dels empleats i el dret a l&#8217;\u00fas del vehicle no estigui vinculat a la ren\u00fancia a altres avantatges. Per tant, no \u00e9s exigible que l&#8217;empresa repercuteixi l&#8217;IVA als seus treballadors per aquesta cessi\u00f3 encara que per aquests vehicles l&#8217;empresa s&#8217;hagu\u00e9s dedu\u00eft l&#8217;IVA suportat (en un 50% per aplicaci\u00f3 de la presumpci\u00f3 establerta en l&#8217;article 95.3.2a de la Llei de l&#8217;IVA).<\/li>\n<li><strong>IRPF:<\/strong> La cessi\u00f3 d&#8217;\u00fas del vehicle a l&#8217;empleat per a fins privats s\u00ed que \u00e9s objecte d&#8217;imputaci\u00f3 en l&#8217;IRPF de l&#8217;empleat, en la proporci\u00f3 de la disponibilitat del vehicle per part de l&#8217;empleat, com a renda en esp\u00e8cie amb independ\u00e8ncia que en considerar-se una cessi\u00f3 gratu\u00efta no s&#8217;hagi de repercutir IVA.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-11953\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/03\/Coche-empresa-300x153.jpg\" alt=\"\" width=\"300\" height=\"153\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/03\/Coche-empresa-300x153.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/03\/Coche-empresa.jpg 640w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><em><span style=\"color: #3366ff;\">Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat<\/span><\/em><\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Suprem fixa com a doctrina que la cessi\u00f3 per l&#8217;empresa de l&#8217;\u00fas d&#8217;un vehicle que est\u00e0 afectat a l&#8217;activitat\u00a0 al seu empleat per al seu \u00fas particular, a t\u00edtol gratu\u00eft, \u00e9s una operaci\u00f3 no subjecta a l&#8217;IVA, encara que l&#8217;empresa s&#8217;hagu\u00e9s dedu\u00eft l&#8217;IVA suportat pel r\u00e8nting del vehicle, sempre que aquest empleat no [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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