{"id":20579,"date":"2025-12-15T09:46:20","date_gmt":"2025-12-15T09:46:20","guid":{"rendered":"https:\/\/gmtaxconsultancy.com\/?p=20579"},"modified":"2025-12-15T09:46:54","modified_gmt":"2025-12-15T09:46:54","slug":"cesion-vehiculo-empresa-a-trabajador","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/es\/empresa\/cesion-vehiculo-empresa-a-trabajador\/","title":{"rendered":"Cesi\u00f3n veh\u00edculo empresa a trabajador"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbsection\u00bb _builder_version=\u00bb4.16&#8243; global_colors_info=\u00bb{}\u00bb][et_pb_row admin_label=\u00bbrow\u00bb _builder_version=\u00bb4.16&#8243; background_size=\u00bbinitial\u00bb background_position=\u00bbtop_left\u00bb background_repeat=\u00bbrepeat\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p>Molts empresaris decideixen tenir a nom de l\u2019empresa un vehicle que despr\u00e9s ser\u00e0 cedit, de manera parcial o total, a algun dels seus treballadors. \u00c9s el que es coneix com \u201c<b>vehicles d&#8217;\u00fas mixt<\/b>\u201d i el seu <b>tractament fiscal \u00e9s controvertit i pol\u00e8mic<\/b>. \u00c9s per aix\u00f2 que us voldria explicar les <b>conclusions dels criteris actuals<\/b>.<\/p>\n<p><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabla de contenidos\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/es\/empresa\/cesion-vehiculo-empresa-a-trabajador\/#IRPF\" >IRPF<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/es\/empresa\/cesion-vehiculo-empresa-a-trabajador\/#IVA\" >IVA<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"IRPF\"><\/span><b>IRPF<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><\/p>\n<p>L\u2019empresa ha de tenir en compte que la cessi\u00f3 d\u2019un vehicle de la societat a un treballador t\u00e9 les seg\u00fcents implicacions:<\/p>\n<p><\/p>\n<ol>\n<li>Es considera una <b>retribuci\u00f3 en esp\u00e8cie<\/b> al treballador<\/li>\n<li>La <b>valoraci\u00f3<\/b> ser\u00e0 del 20% del valor d\u2019adquisici\u00f3 del vehicle (si el vehicle \u00e9s propietat de l\u2019empresa) o del valor de mercat si fos nou (si no \u00e9s propietat de l\u2019empresa). A l\u2019import resultant se li aplica <b>el % d&#8217;\u00fas personal<\/b> del vehicle i s\u2019obt\u00e9 aix\u00ed la valoraci\u00f3 de la retribuci\u00f3 en esp\u00e8cie.<\/li>\n<li>Per determinar el % d&#8217;\u00fas personal, Hisenda aplica un \u201ccriteri de proporcionalitat\u201d en base al Conveni Col\u00b7lectiu aplicable. D\u2019aquesta manera, totes les hores del dia que no es treballin, tamb\u00e9 les hores de son, els caps de setmana i els festius, s\u00f3n hores d&#8217;\u00fas personal. Per tant, aproximadament el <b>70%<\/b> del temps \u00e9s d\u2019\u00fas personal.<\/li>\n<li>Sobre aquesta valoraci\u00f3 cal que l\u2019empresa faci un <b>ingr\u00e9s a compte<\/b> de l\u2019IRPF i l\u2019ingressi a Hisenda (Model 111).<\/li>\n<li>La retribuci\u00f3 en esp\u00e8cie ser\u00e0 la suma de la valoraci\u00f3 m\u00e9s l\u2019ingr\u00e9s a compte, si aquest ingr\u00e9s a compte no se li descompta al treballador, o nom\u00e9s de la valoraci\u00f3, si l\u2019import de l\u2019ingr\u00e9s a compte se li descompta al treballador.<\/li>\n<\/ol>\n<p><\/p>\n<h2><span class=\"ez-toc-section\" id=\"IVA\"><\/span><b>IVA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><\/p>\n<p>Els aspectes principals a tenir en compte actualment s\u00f3n:<\/p>\n<p><\/p>\n<ol>\n<li>La cessi\u00f3 del vehicle al treballador nom\u00e9s est\u00e0 <b>subjecta a IVA<\/b> si hi ha una \u201c<b>contraprestaci\u00f3<\/b>\u201d del treballador a l\u2019empresa per aquesta cessi\u00f3, mitjan\u00e7ant un pagament, restant-ho de la n\u00f2mina, etc.<\/li>\n<li>L\u2019empresa podr\u00e0 deduir l\u2019IVA suportat en la mesura en qu\u00e8 s\u2019utilitza per a l\u2019activitat empresarial. El punt m\u00e9s controvertit \u00e9s saber <b>quin % de l\u2019IVA suportat podr\u00e0 deduir<\/b>:<\/li>\n<\/ol>\n<p><\/p>\n<p>En general aplicar\u00e0 la \u201cpresumpci\u00f3 del 50%\u201d que estableix la Llei de l\u2019IVA. Aquest \u00e9s el criteri confirmat pel Tribunal Suprem i pel TEAC recentment.<\/p>\n<p><\/p>\n<p>Hisenda o el contribuent poden desvirtuar aquesta presumpci\u00f3 si aporten proves. El que Hisenda ha fet els \u00faltims anys, utilitzar el \u201ccriteri de proporcionalitat\u201d, no s\u2019accepta com una prova en si mateixa, sin\u00f3 nom\u00e9s com un indici. La problem\u00e0tica continua oberta.<\/p>\n<p><\/p>\n<p>Cal tenir en compte aquests criteris per evitar regularitzacions tribut\u00e0ries i tamb\u00e9 per evitar excessos d\u2019Hisenda. El seguiment del tema \u00e9s clau.<\/p>\n<p><\/p>\n<p>Si tens vehicles d&#8217;\u00fas mixt a la teva empresa i tens dubtes sobre com caldria gestionar-ho o sobre els riscos que implica, ho podem parlar quan vulguis.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Molts empresaris decideixen tenir a nom de l\u2019empresa un vehicle que despr\u00e9s ser\u00e0 cedit, de manera parcial o total, a algun dels seus treballadors. \u00c9s el que es coneix com \u201cvehicles d&#8217;\u00fas mixt\u201d i el seu tractament fiscal \u00e9s controvertit i pol\u00e8mic. \u00c9s per aix\u00f2 que us voldria explicar les conclusions dels criteris actuals.IRPFL\u2019empresa ha [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":20589,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[698],"tags":[],"class_list":["post-20579","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-empresa"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/posts\/20579","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/comments?post=20579"}],"version-history":[{"count":5,"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/posts\/20579\/revisions"}],"predecessor-version":[{"id":20599,"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/posts\/20579\/revisions\/20599"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/media\/20589"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/media?parent=20579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/categories?post=20579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/es\/wp-json\/wp\/v2\/tags?post=20579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}