{"id":5749,"date":"2024-02-28T17:24:57","date_gmt":"2024-02-28T17:24:57","guid":{"rendered":"https:\/\/testing.gorriz-arias.com\/2024\/02\/28\/el-tribunal-suprem-determina-que-la-cessio-dus-de-vehicle-a-treballador-sense-contraprestacio-no-esta-subjecta-a-liva-encara-que-hi-hagi-deduccio-per-renting-demo\/"},"modified":"2024-02-28T17:24:57","modified_gmt":"2024-02-28T17:24:57","slug":"el-tribunal-suprem-determina-que-la-cessio-dus-de-vehicle-a-treballador-sense-contraprestacio-no-esta-subjecta-a-liva-encara-que-hi-hagi-deduccio-per-renting-demo","status":"publish","type":"post","link":"https:\/\/www.gorriz-arias.com\/ca\/2024\/02\/28\/el-tribunal-suprem-determina-que-la-cessio-dus-de-vehicle-a-treballador-sense-contraprestacio-no-esta-subjecta-a-liva-encara-que-hi-hagi-deduccio-per-renting-demo\/","title":{"rendered":"EL TRIBUNAL SUPREM DETERMINA QUE LA CESSI\u00d3 D&#8217;\u00daS DE VEHICLE A TREBALLADOR SENSE CONTRAPRESTACI\u00d3 NO EST\u00c0 SUBJECTA A l&#8217;IVA, ENCARA QUE HI HAGI DEDUCCI\u00d3 PER R\u00c8NTING (Demo)"},"content":{"rendered":"<p>El Tribunal Suprem fixa com a doctrina que la cessi\u00f3 pel subjecte passiu de l&#8217;\u00fas d&#8217;un vehicle afectat a l&#8217;activitat no desvirtuada per l&#8217;AEAT, el seu empleat per al seu \u00fas particular, a t\u00edtol gratu\u00eft, quan aquest empleat no fa cap pagament ni deixa de percebre una part de la seva retribuci\u00f3 com a contraprestaci\u00f3 i el dret d&#8217;\u00fas d&#8217;aquest vehicle no est\u00e0 vinculat a la ren\u00fancia d&#8217;altres avantatges; \u00e9s una operaci\u00f3 no subjecta a l&#8217;IVA, encara que per tal b\u00e9 s&#8217;hagi dedu\u00eft, tamb\u00e9 en aquest percentatge, IVA suportat per el r\u00e8nting del vehicle.<\/p>\n<p><a href=\"https:\/\/www.comunicado.es\/workspace\/campaigns\/newsletters\/campaign_content.php?id=22c78c0587081ae69b10984a1dc06d6932701f6265df5c971b11d&amp;section=85708\"><span style=\"font-family: 'Roboto Slab', 'Lato', Helvetica, Arial, sans-serif;\">\u2026<\/span> <span style=\"font-family: 'Roboto Slab', 'Lato', Helvetica, Arial, sans-serif;\">LLEGIR M\u00c9S<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Suprem fixa com a doctrina que la cessi\u00f3 pel subjecte passiu de l&#8217;\u00fas d&#8217;un vehicle afectat a l&#8217;activitat&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"single-fullwidth.php","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[],"class_list":["post-5749","post","type-post","status-publish","format-standard","category-per-estar-al-dia-demo-ca"],"aioseo_notices":[],"menu_order":0,"_links":{"self":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts\/5749","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/comments?post=5749"}],"version-history":[{"count":0,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts\/5749\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/media?parent=5749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/categories?post=5749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/tags?post=5749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}