{"id":11280,"date":"2022-03-22T09:09:08","date_gmt":"2022-03-22T08:09:08","guid":{"rendered":"https:\/\/www.cudos-consultors.com\/iva_vehiculos\/"},"modified":"2022-03-22T11:51:44","modified_gmt":"2022-03-22T10:51:44","slug":"iva_vehiculos","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/zh-hans\/iva_vehiculos\/","title":{"rendered":"El IVA en la compra-venta de veh\u00edculos"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"max-width:600px;\"><img decoding=\"async\" width=\"1920\" height=\"1441\" title=\"vehicle\" src=\"https:\/\/cudosconsultors.com\/wp-content\/uploads\/2022\/03\/vehicle.jpg\" alt class=\"img-responsive wp-image-11268\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/03\/vehicle-200x150.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/03\/vehicle-400x300.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/03\/vehicle-600x450.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/03\/vehicle-800x600.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/03\/vehicle-1200x901.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2022\/03\/vehicle.jpg 1920w\" sizes=\"(max-width: 640px) 100vw, 1920px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : calc( 0 * calc( 100% - no ) );margin-left : no;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : no;margin-left : no;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><div class=\"fusion-reading-box-flex\"><h2>El IVA en la compra-venta de veh\u00edculos<\/h2><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>Abordamos la problem\u00e1tica de la imposici\u00f3n indirecta en la transmisi\u00f3n de veh\u00edculos a motor tanto nuevos como de segunda mano, ya sea por particulares o por empresarios para utilizarlos como bien de inversi\u00f3n o como mercanc\u00eda en la actividad econ\u00f3mica de la empresa.<\/p>\n<p><strong>Veh\u00edculos nuevos<\/strong>\nEmpecemos por lo m\u00e1s f\u00e1cil, si el veh\u00edculo es nuevo estar\u00e1 sujeto al IVA, sin importar la condici\u00f3n del adquirente ni del transmitente. Se considerar\u00e1 que los veh\u00edculos son nuevos cuando la transmisi\u00f3n se realiza antes de los seis meses siguientes a la fecha de su primera matriculaci\u00f3n o cuando no hayan recorrido m\u00e1s de 6.000 kil\u00f3metros.<\/p>\n<p>En este sentido, en la trasmisi\u00f3n de veh\u00edculos se aplicar\u00e1 el tipo impositivo general del 21%, excepto en la venta de <strong>veh\u00edculos <\/strong><strong>destinados al transporte de personas con discapacidad en silla de ruedas o con movilidad reducida<\/strong>, con independencia de quien sea el conductor de los mismos, que estar\u00e1n gravados al tipo impositivo s\u00faper-reducido del 4%, eso s\u00ed, <strong>previo reconocimiento del derecho <\/strong><strong>del adquirente<\/strong>. Tambi\u00e9n se puede dar el caso de no aplicase IVA alguno si la operaci\u00f3n se encuentra <strong>exenta de IVA por destinarse <\/strong><strong>a relaciones diplom\u00e1ticas, consulares, Organismos Internacionales o miembros de la OTAN<\/strong>, dentro de sus respectivas funciones.<\/p>\n<p><strong>Veh\u00edculos usados<\/strong>\nEn el caso de las segundas y ulteriores transmisiones de veh\u00edculos hay que diferenciar seg\u00fan sea la <strong>condici\u00f3n del vendedor<\/strong>. Si la transmisi\u00f3n del veh\u00edculo usado la efect\u00faa un particular, indistintamente de quien lo adquiera, la operaci\u00f3n no estar\u00e1 sujeta al IVA y por tanto <strong>estar\u00e1 sujeta al ITPyAJD<\/strong> por el concepto de transmisiones patrimoniales onerosas. En este caso el tipo impositivo aplicable ser\u00e1 el 4% del precio acordado a no ser que la Comunidad Aut\u00f3noma donde se realice la operaci\u00f3n haya aprobado un tipo distinto. En cualquier caso los empresarios revendedores se encuentran exentos de su pago siempre que el veh\u00edculo se adquiera para su posterior venta y no para su uso por el empresario.<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><!-- \/wp:post-content -->","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":11268,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79,74],"tags":[],"class_list":["post-11280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-zh","category-news-zh"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/11280","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=11280"}],"version-history":[{"count":1,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/11280\/revisions"}],"predecessor-version":[{"id":11282,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/11280\/revisions\/11282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media\/11268"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=11280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=11280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=11280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}