{"id":41091,"date":"2023-04-21T10:02:47","date_gmt":"2023-04-21T08:02:47","guid":{"rendered":"https:\/\/www.monempresarial.com\/2023\/04\/21\/los-vehiculos-de-empresa\/"},"modified":"2025-09-24T10:43:11","modified_gmt":"2025-09-24T08:43:11","slug":"els-vehicles-dempresa","status":"publish","type":"post","link":"https:\/\/www.monempresarial.com\/ca\/2023\/04\/21\/els-vehicles-dempresa\/","title":{"rendered":">Els vehicles d\u2019empresa"},"content":{"rendered":"

L\u2019any passat, dins del Pla de Control Tributari, Hisenda va iniciar una campanya, que continua aquest any, de revisi\u00f3 de la tributaci\u00f3 dels cotxes que les empreses posen a disposici\u00f3 dels seus treballadors per comprovar si s\u2019estan declarant i tributant correctament.<\/strong><\/span><\/p>\n

CARMEN SU\u00c1REZ.<\/span> Advocada, Despatx Su\u00e1rez<\/strong><\/h4>\n
\n

Qu\u00e8 haurien de revisar les empreses per comprovar que ho estan fent b\u00e9? La seva empresa es podr\u00e0 deduir el cost del vehicle, sigui quina sigui la forma d\u2019adquisici\u00f3, aix\u00ed com l\u2019IVA, l\u2019impost de matriculaci\u00f3 i qualsevol altra despesa associada a la compra. No obstant, haur\u00e0 d\u2019imputar una retribuci\u00f3 a favor de l\u2019empleat per la part d\u2019\u00fas particular que faci del vehicle i efectuar el corresponent ingr\u00e9s a compte a Hisenda. El treballador haur\u00e0 de declarar aquest import al seu IRPF.
\nLa quantificaci\u00f3 que s\u2019ha de fer d\u2019aquesta retribuci\u00f3 dependr\u00e0 de com tingui el vehicle:
\n\u2022<\/span> Si el vehicle pertany a l\u2019empresa, cada any s\u2019haur\u00e0 d\u2019imputar el 20% del cost d\u2019adquisici\u00f3 (incloent-hi impostos) en cas que l\u2019\u00fas sigui totalment particular, mentre que en el cas d\u2019\u00fas mixt s\u2019haur\u00e0 d\u2019aplicar a aquest import la proporci\u00f3 corresponent a l\u2019\u00fas privat. Aquest import s\u2019haur\u00e0 d\u2019imputar cada any, encara que el vehicle estigui totalment amortitzat.<\/p>\n

\u2022<\/span> Si el vehicle no \u00e9s propietat de l\u2019empresa perqu\u00e8 aquesta en disposi a trav\u00e9s d\u2019un r\u00e8nting o de qualsevol altre m\u00e8tode, haur\u00e0 de quantificar la retribuci\u00f3 en un 20% del valor del vehicle nou i aplicar sobre aquest import la proporci\u00f3 que correspongui a l\u2019\u00fas particular.<\/p>\n

En el cas de vehicles que es considerin eficients energ\u00e8ticament, el percentatge es redueix del 20% al 14%.
\nLa determinaci\u00f3 de la proporci\u00f3 de l\u2019\u00fas que l\u2019empleat li dona al vehicle pot ser conflictiva: nom\u00e9s es destina a finalitats laborals, es destina exclusivament a fins particulars o b\u00e9 l\u2019\u00fas \u00e9s mixt. En cas d\u2019\u00fas exclusivament professional, l\u2019haur\u00e0 de poder acreditar davant l\u2019Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n

Poden sostenir-se i acreditar-se repartiments m\u00e9s raonables, per la qual cosa \u00e9s aconsellable preparar amb anticipaci\u00f3 les al\u00b7legacions i la documentaci\u00f3 que ho acrediti; per exemple, si t\u00e9 contractat un servei de control de despla\u00e7aments amb GPS.<\/p>\n

Utilitzi mecanismes de control de l\u2019\u00fas dels vehicles d\u2019empresa per poder acreditar la proporci\u00f3 entre l\u2019\u00fas laboral i el privat, i evitar que Hisenda adjudiqui proporcions molt elevades per a l\u2019\u00fas privat que suposin una c\u00e0rrega important per als treballadors a l\u2019IRPF.<\/span><\/strong><\/h4>\n","protected":false},"excerpt":{"rendered":"

L\u2019any passat, dins del Pla de Control Tributari, Hisenda va iniciar una campanya, que continua aquest any, de revisi\u00f3 de la tributaci\u00f3 dels cotxes que les empreses posen a disposici\u00f3 dels seus treballadors per comprovar si s\u2019estan declarant i tributant correctament. CARMEN SU\u00c1REZ. Advocada, Despatx Su\u00e1rez Qu\u00e8 haurien de revisar les empreses per comprovar que […]<\/p>\n","protected":false},"author":83,"featured_media":41089,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"mc4wp_mailchimp_campaign":[],"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"template":"1","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"bottom","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"0","show_post_reading_time":"1","post_reading_time_wpm":"300","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"0","show_popup_post":"1","number_popup_post":"2","show_author_box":"1","show_post_related":"1","show_inline_post_related":"1"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-715","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":"","disable_ad":"0"},"jnews_primary_category":{"id":"10834","hide":""}},"categories":[10817,10834],"tags":[180,1174,11194,11197,11198],"_links":{"self":[{"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/posts\/41091"}],"collection":[{"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/users\/83"}],"replies":[{"embeddable":true,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/comments?post=41091"}],"version-history":[{"count":4,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/posts\/41091\/revisions"}],"predecessor-version":[{"id":47507,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/posts\/41091\/revisions\/47507"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/media\/41089"}],"wp:attachment":[{"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/media?parent=41091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/categories?post=41091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.monempresarial.com\/ca\/wp-json\/wp\/v2\/tags?post=41091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}