{"id":5233,"date":"2025-06-12T10:20:56","date_gmt":"2025-06-12T10:20:56","guid":{"rendered":"https:\/\/gemap.es\/?p=5233"},"modified":"2025-06-12T10:21:45","modified_gmt":"2025-06-12T10:21:45","slug":"5233","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/5233\/","title":{"rendered":"IRPF. T\u00e9 cotxe d’empresa? Hisenda no mira si el fa servir, sin\u00f3 si podria fer-lo servir"},"content":{"rendered":"\n

La Direcci\u00f3 General de Tributs ha tornat a recordar-ho: en mat\u00e8ria fiscal, no es tracta de quant fa servir un b\u00e9, sin\u00f3 de si el podria fer servir<\/strong>. El cotxe no descansa. Encara que estigui aparcat i vost\u00e8 dormint, segueix generant una renda en esp\u00e8cie.<\/strong><\/p>\n\n\n\n

Com ja hem estat informant en altres ocasions, un dels temes que m\u00e9s maldecaps causa en les revisions fiscals \u00e9s la valoraci\u00f3 de les retribucions en esp\u00e8cie, especialment quan es tracta de vehicles que una empresa posa a disposici\u00f3 del seu personal. I no n’hi ha per menys: la l\u00ednia entre el que \u00e9s professional i el que \u00e9s personal no sempre \u00e9s n\u00edtida, i la interpretaci\u00f3 que fa l’Administraci\u00f3 tribut\u00e0ria pot xocar amb la percepci\u00f3 que t\u00e9 el treballador del que \u00e9s just o raonable.<\/p>\n\n\n\n

El criteri reiterat per la Direcci\u00f3 General de Tributs (DGT) i confirmat per l’Audi\u00e8ncia Nacional \u00e9s inequ\u00edvoc: no cal que el treballador faci un \u00fas privat efectiu del cotxe perqu\u00e8 s’entengui que hi ha una retribuci\u00f3 en esp\u00e8cie. Nom\u00e9s cal que tingui la possibilitat real d’usar-lo fora de l’horari laboral, encara que no ho faci.<\/p>\n\n\n\n

Responsable comercial que utilitza un vehicle d’empresa per complir les seves funcions<\/h2>\n\n\n\n

Recentment, la DGT a la consulta vinculant V0228\/2025 analitza la situaci\u00f3 d’un responsable comercial que utilitza un vehicle d’empresa per complir les seves funcions. \u00c9s un professional amb una agenda exigent que, fins i tot els caps de setmana, s’ha de despla\u00e7ar per motius laborals. L’empresa, partint d’una l\u00f2gica aritm\u00e8tica, li imputa com a renda en esp\u00e8cie el 80% del valor del vehicle, basant-se que durant aquest percentatge del temps anual \u2013excloses unes 1.700 hores laborals segons conveni\u2013 t\u00e9 el cotxe a la seva disposici\u00f3.<\/p>\n\n\n\n

El treballador, per\u00f2, discrepa. Al\u00b7lega que el vehicle es destina exclusivament a usos laborals, que ell mateix t\u00e9 cotxes particulars per a la seva vida personal i que resulta poc raonable considerar com a renda en esp\u00e8cie el temps en qu\u00e8 ni tan sols est\u00e0 despert.<\/p>\n\n\n\n

Quina \u00e9s la posici\u00f3 jur\u00eddica?<\/h2>\n\n\n\n

La clau \u00e9s als articles 42.1 i 43.1 de la Llei de l’IRPF. Aquests preceptes estableixen que es considera renda en esp\u00e8cie l’\u00fas gratu\u00eft de b\u00e9ns per a fins particulars, i que aquesta renda s’ha de valorar -en el cas de vehicles- per un percentatge del valor de mercat o del cost d’adquisici\u00f3 (20% anual en termes generals, amb possibles reduccions si es tracta de cotxes energ\u00e8ticament eficients).<\/p>\n\n\n\n

El que \u00e9s rellevant no \u00e9s quants quil\u00f2metres es fan, ni si el vehicle s’utilitza els caps de setmana o no. El que importa, des de l’\u00f2ptica tribut\u00e0ria, \u00e9s que el treballador tingui acc\u00e9s lliure a l’\u00fas del vehicle fora de la seva jornada, encara que a la pr\u00e0ctica no l’agafi mai.<\/p>\n\n\n\n

Aleshores \u00e9s igual tot?<\/h2>\n\n\n\n

No exactament. L’exist\u00e8ncia d’altres vehicles particulars, el car\u00e0cter del lloc de treball, les limitacions imposades per l’empresa a l’\u00fas del vehicle o fins i tot la seva localitzaci\u00f3 fora del domicili del treballador poden ser factors que cal tenir en compte. Per\u00f2 cap, per si mateix, elimina la possibilitat que hi hagi una retribuci\u00f3 en esp\u00e8cie.<\/p>\n\n\n\n

La DGT ho deixa clar: no s’accepten sistemes de c\u00e0lcul basats en el nombre d’hores d’\u00fas, descomptes per hores de son ni estimacions del quilometratge. La valoraci\u00f3 s’ha de fer atenent la possibilitat d’\u00fas privat i no el seu exercici efectiu.<\/p>\n\n\n\n

I si el 80% no reflecteix la realitat?<\/h2>\n\n\n\n

En aquest cas, correspon a lempresa justificar que aquest percentatge no \u00e9s adequat, demostrant que la disponibilitat real per a fins personals \u00e9s inferior. La c\u00e0rrega de la prova, com en tantes altres q\u00fcestions fiscals, pot acabar recaient en el contribuent. I si hi ha discrep\u00e0ncies, l’Administraci\u00f3 ser\u00e0 qui tingui l’\u00faltima paraula.<\/p>\n\n\n\n

En definitiva, tenir un cotxe d’empresa no nom\u00e9s \u00e9s un benefici, tamb\u00e9 pot tenir implicacions fiscals rellevants.<\/strong> Encara que no el faci servir en la seva vida personal, si ho pot fer, ja est\u00e0 generant una renda en esp\u00e8cie. En aquest punt, el criteri est\u00e0 consolidat i reiterat per l’Administraci\u00f3 i els tribunals: el que \u00e9s determinant \u00e9s la possibilitat d’\u00fas privat, no el seu exercici real.<\/strong><\/p>\n\n\n\n

En cas de dubte, conv\u00e9 analitzar cas per cas, documentar les restriccions d\u00fas imposades per lempresa, i valorar amb criteri t\u00e8cnic i jur\u00eddic el percentatge que realment correspon imputar com a renda en esp\u00e8cie. Perqu\u00e8, com ja sabem, en fiscalitat, la manera pot ser tan important com el fons.<\/p>\n\n\n\n

Poseu-vos en contacte amb aquest despatx professional<\/a> per a qualsevol dubte o aclariment que pugueu tenir sobre aix\u00f2.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

La Direcci\u00f3 General de Tributs ha tornat a recordar-ho: en mat\u00e8ria fiscal, no es tracta de quant fa servir un b\u00e9, sin\u00f3 de si el podria fer servir. El cotxe no descansa. Encara que estigui aparcat i vost\u00e8 dormint, segueix generant una renda en esp\u00e8cie. Com ja hem estat informant en altres ocasions, un dels […]<\/p>\n","protected":false},"author":3,"featured_media":5230,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65,38],"tags":[],"class_list":["post-5233","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat","category-empresas-ca"],"acf":[],"yoast_head":"\nIRPF. T\u00e9 cotxe d'empresa? 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