{"id":4457,"date":"2024-03-11T07:09:50","date_gmt":"2024-03-11T07:09:50","guid":{"rendered":"https:\/\/pruymannconsulting.com\/?p=4457"},"modified":"2024-03-11T07:09:53","modified_gmt":"2024-03-11T07:09:53","slug":"el-tribunal-supremo-no-se-aplica-iva-a-la-cesion-gratuita-de-vehiculos-a-trabajadores-incluso-si-hay-deduccion-por-renting","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/el-tribunal-supremo-no-se-aplica-iva-a-la-cesion-gratuita-de-vehiculos-a-trabajadores-incluso-si-hay-deduccion-por-renting\/","title":{"rendered":"El Tribunal Supremo: No se aplica IVA a la cesi\u00f3n gratuita de veh\u00edculos a trabajadores, incluso si hay deducci\u00f3n por renting"},"content":{"rendered":"<p><strong><br>\u00a1Importante Decisi\u00f3n del Tribunal Supremo sobre la Cesi\u00f3n de Veh\u00edculos a Empleados!<\/strong><\/p>\n\n\n\n<p>El Tribunal Supremo ha establecido un precedente significativo al determinar que la cesi\u00f3n gratuita del uso de un veh\u00edculo destinado a la actividad empresarial a un empleado para fines particulares, sin contraprestaci\u00f3n econ\u00f3mica ni vinculaci\u00f3n a renuncias de otras ventajas, no est\u00e1 sujeta al Impuesto sobre el Valor A\u00f1adido (IVA). Esta decisi\u00f3n, emitida el 29 de enero de 2024, tiene implicaciones cruciales para las empresas y empleados.<\/p>\n\n\n\n<p>En t\u00e9rminos pr\u00e1cticos, esto significa que la empresa no est\u00e1 obligada a repercutir el IVA a sus empleados por la cesi\u00f3n gratuita de veh\u00edculos, incluso si el IVA fue deducido por la empresa en el momento de la adquisici\u00f3n del veh\u00edculo. La sentencia del Tribunal Supremo respalda el criterio del Tribunal de Justicia de la Uni\u00f3n Europea (TJUE) y refuerza la posici\u00f3n de la Administraci\u00f3n Tributaria (AEAT), que adopt\u00f3 este enfoque en agosto de 2023.<\/p>\n\n\n\n<p>La cuesti\u00f3n se hab\u00eda debatido en instancias superiores, incluyendo la Audiencia Nacional y el Tribunal Econ\u00f3mico-Administrativo Central (TEAC), tras la sentencia del TJUE en enero de 2021. Estos organismos adoptaron un nuevo criterio que exige la existencia de una contraprestaci\u00f3n econ\u00f3mica o renuncia de retribuci\u00f3n por parte del empleado para considerar la cesi\u00f3n como una operaci\u00f3n sujeta a IVA.<\/p>\n\n\n\n<p>La sentencia del Tribunal Supremo reafirma que, en ausencia de contraprestaci\u00f3n econ\u00f3mica por parte de los empleados, la cesi\u00f3n gratuita de veh\u00edculos no constituye una operaci\u00f3n sujeta a IVA. Este veredicto tiene un impacto directo en la tributaci\u00f3n de veh\u00edculos de uso mixto cedidos a empleados, poniendo fin a la incertidumbre generada por interpretaciones previas.<\/p>\n\n\n\n<p>Es importante destacar que, a pesar de la no sujeci\u00f3n al IVA, la cesi\u00f3n de uso del veh\u00edculo para fines privados ser\u00e1 objeto de imputaci\u00f3n en el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) del empleado como renta en especie.<\/p>\n\n\n\n<p>Para obtener m\u00e1s informaci\u00f3n o aclaraciones sobre este pronunciamiento del Tribunal Supremo, no duden en ponerse en contacto con nuestro despacho profesional. Estamos aqu\u00ed para atender sus consultas y proporcionar la asesor\u00eda necesaria en este asunto tributario clave.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a1Importante Decisi\u00f3n del Tribunal Supremo sobre la Cesi\u00f3n de Veh\u00edculos a Empleados! El Tribunal Supremo ha establecido un precedente significativo al determinar que la cesi\u00f3n gratuita del uso de un veh\u00edculo destinado a la actividad empresarial a un empleado para fines particulares, sin contraprestaci\u00f3n econ\u00f3mica ni vinculaci\u00f3n a renuncias de otras ventajas, no est\u00e1 sujeta [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4460,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","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":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=4457"}],"version-history":[{"count":2,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4457\/revisions"}],"predecessor-version":[{"id":4465,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4457\/revisions\/4465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/4460"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=4457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=4457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=4457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}