New promotion in best place of Denia with premium quality: Villa Bellavista!

Vives Pons Homes proyecto en Denia: Bellavista

Vives Pons Homes offers you its last promotion: Villa Bellavista. It is a fantastic, luxurious and comfortable villa in the best place of Denia with premium quality. Have a look a call us!

Bellavista is a spectacular villa of 245 m2 and exclusive design will be built in high quality on an exquisite plot of 830 m2, enjoying an excellent location, just a few minutes by car from the beach, the town center and the entire shopping area of the Tourist town of Dénia, Alicante. The villa is spread over two floors and has 4 comfortable bedrooms and a spacious living room with access to the fully equipped designer kitchen.

Villa Bellavista has a large terrace with fantastic views and an infinity pool, creating a perfect place to relax and enjoy. It also has covered garage space with direct access to the apartment by lift. The house is designed with high quality standards, using the best materials.

Viviendas de lujo en Denia y Costa Blanca

The house has underfloor heating, air conditioning and carpentry with double glazing that guarantees the comfort of home. And to ensure your safety, it also includes an interior alarm system and access control. It is located in a very private and quiet area bordering the natural park of Montgó. From this property you can enjoy wonderful scenery and great sea views.

Vives Pons Homes team will be nice to show the project and inform about more details of this fantastic promotion. Visit us at Marques de Campos street, in Denia (close to Tasca Eulalia), call us (96 578 0000) o email us: info@vivespons.com

Bellavista: Vives Pons Homes comienza nuevo proyecto en Denia

Vives Pons Homes proyecto en Denia: Bellavista

¡Villa Bellavista! Nuevo Proyecto de Vives Pons Homes en Denia

En Vives Pons Homes S.L. no paramos de crear y diseñar. En estos últimos días de Agosto queremos mostraros nuestro próximo proyecto, que iniciaremos en breve.
Villa Bellavista se encuentra situada en un enclave exclusivo, con unas espectaculares vistas al Parque natural del Montgó y al precioso mar Mediterráneo. Su diseño es singular e irrepetible al adaptarse a su emplazamiento y aprovechar cada centímetro para crear diferentes ambientes tanto interiores como exteriores, donde poder disfrutar del sol, relajarse y contemplar las vistas que nos ofrece.

Excelente ubicación: en el Montgó, cerca de la playa y el centro de Dénia

Esta villa está situada en una parcela de 830m2 con una excelente ubicación, a tan sólo unos minutos en coche de la playa, el casco urbano y toda la zona comercial de la turística ciudad de Dénia, Alicante. Se compone de dos plantas, de 245m2 construidos, distribuidas en un amplio dormitorio con baño en suite y zona de vestidor y un aseo de cortesía, amplio salón comedor y cocina abierta orientadas al mar y a la zona de porche y a la impresionante “infinity pool”, creando un lugar perfecto para relajarse y disfrutar. En planta baja encontramos una sala de máquinas y lavandería, dos dormitorios, un baño y otro dormitorio con baño en suite.

Diseño vanguardista, acabados excelentes

Villa Bellavista cuenta, además, con un garaje cubierto de diseño vanguardista y un ascensor para acceder cómodamente a cada una de las plantas de la vivienda.
Por descontado, y como es habitual en todos los proyectos que llevan la firma de Vives Pons Homes, todos los elementos que componen esta villa son de una excelente calidad. La vivienda cuenta con instalación de suelo radiante, aire acondicionado, carpintería con doble acristalamiento etc. Todo ello, junto a la experiencia de nuestros técnicos, garantiza unos resultados excelentes.

Viviendas de lujo en Denia y Costa Blanca

Si quieres conocer más detalles, el equipo de Vives Pons Homes está a vuestra entera disposición para resolver cualquier duda y ofreceros más detalles de esta exclusiva villa. Puedes contactar con Vives Pons Homes. Estamos en la calle Marqués de Campo de Dénia, junto a la Tasca Eulalia. Teléfono: (34) 96 578 0000. Mail: info@vivespons.com

Vives Pons Homes: Building your dreams in Denia and CostaBlanca!

Vives Pons & Asociados offers The Cultural Programme September Denia

Cultural Programme September Denia

Vives Pons & Asociados offers you The Cultural Programme Of September in Denia. We know most of you enjoy with all the music concerts, performances, dances… and all what Denia offers you durant the year. In September there are many things to do and to enjoy in our city, where Vives Pons helps you to live.

Legal and Tax Advisory services

Remember that Vives Pons & Asociados is a multidisciplinary firm with more than 15 years of experience in legal and tax advisory services, as well as urban and architectural projects, building and Real Estate. We have a team which offer an integral service on an international scale, provided by highly qualified professionals in all areas, in the business and private client’s areas.

From our offices in Denia, Vives Pons & Asociados, offers you the best service advice to support your investment, in Spain and worldwide.

Cultural Programme Septembre Denia

-EXHIBITION From 1st to 17th september. Casa de Cultura. Big Hall.
Exhibition by COLECTIVO ADAMA..
Timetable: Working days from 11 a.m to 2.00 p.m and from 5.00 p.m to 9.00 p.m. Saturdays, from 11a.m to 1:30 p.m
and from 6.00 p.m. to 9.00 p.m.

-EXHIBITION. From 1st to 17th september. Casa de Cultura. Pintor Llorens Hall.
Art exhibition by Mª DEL CARMEN MUT ORDINES
Timetable: Working days from 11 a.m to 2.00 p.m and from 5.00 p.m to 9.00 p.m. Saturdays, from 11a.m to 1:30 p.m
and from 6.00 p.m. to 9.00 p.m.

-25th FOLK DANCE INTERNATIONAL FESTIVAL From 1st to 4th. Consell Square

  • Thursday, 1st September, at 10 p.m
    Folk dance group “MACUILXÓCHILTL” from San Luis de Potosi. Mexic.
  • Friday, 2nd September, at 10 p.m
    “GRAN BALLET ARGENTINO” From Cordoba, Argnetina.
  • Saturday, 4th September, at 10 p.m
    Folk dance group “FUENTE AGRIA” from Puertollano.
    Sunday, 4th. At 9.00 p.m
    Folk dance group “DIANIUM DANSA” from Dénia.

-ART IN THE STREET. 03rd and 10th September, from 6.00 to 10.00 p.m. Diana Street.
Organized by: ADAMA

-12th GUITAR FESTIVAL
From 8th to 10th September. At 8:30 p.m . Social center.

  • Thursday, 8th September : NOVA COMPANYIA DE GUITARRES
  • Friday, 9th September: FADO. “MINHA LUA”.
    VICTORIA CRUZ, Voice & GABRIEL PANCORBO, Guitar
    Ticket: 12 €
  • Saturday, 10th September: FLAMENCO
    CARLOS PIÑANA, Guitar & MIGUEL ANGEL ORENGO, Percusion Ticket. 12 €

Tickets sale: Social Center, one hour before the concerts. Organized by: Asociación Nova Companyia de Guitarres de Dénia. Concejalía de Cultura del Ayuntamiento de Dénia.

-EXHIBITION. From 9th September to 16th October. Art centre “l’Estació”
Painting exhibition by XAVIER FORNÉS. “PLANET 28”
Timetable: Every day from 10 a.m. to 1.00 p.m. and from 5.00 p.m to 9.00 p.m. In october, afternoons from 4.00 p.m to
8.00 p.m.

-CORTIS YEAR
11th September, 9:15 p.m. San Antonio Church.
CARMEN PAULA ROMERO, soprano & VICENT GINER.
Free entrance

-DOCUMENTAL 17th september, 7.00 p.m. Social center
Film documental “SUEÑOS DE SAL”, Film documental Oscar 2016. Director: Alfredo Navarro.
In aid of Red Cross.
Ticket: 5 €. Tickets at the Red Cross or two hours before the spectacle in the Social Center.
Organized by: Denia Red Cross. Ayuntamiento de Dénia. Concejalia de Cultura.

-EXHIBITION. From 22nd September to 8th October. Casa de Cultura. Big Hall.
“ELS RIURAUS. L’ ELABORACIÓ DE LA PANSA”
Timetable: Working days from 11 a.m to 2.00 p.m and from 5.00 p.m to 9.00 p.m. Saturdays, from 11a.m to 1:30 p.m
and from 6.00 p.m. to 9.00 p.m.

-EXHIBITION. 22nd september to 8th October. Casa de Cultura. Pintor Llorens Hall.
“50 Aniversario de CCOO PV”
Timetable: Working days from 11 a.m to 2.00 p.m and from 5.00 p.m to 9.00 p.m. Saturdays, from 11a.m to 1:30 p.m
and from 6.00 p.m. to 9.00 p.m

-DAVID GUAPO 24th September. 8.30 p.m. SOCIAL CENTER
Ticket: 18 €,presale : https://www.ticketea.com/entradas-monologo-david-guapo-denia-quenonosfrunjanlafiesta2/
Or the same day of teh spectacle, two hour before.
Organized by: Meriendacena Producciones S.L.U.

The importance of embracing change in your business in Spain

Income tax return in Spain and Costa Blanca

At Vives Pons & Asociados we know innovation cycles are a constant series of ripples tearing across all industries. Individually, these ripples are easy to miss but together they form a rising tide that transforms your industry before most of us know it is too late. The ripples are insidious. They start unnoticed around the edges, as free downloads, foreign websites, apps used by teens, high-end tools used by the corporate warriors. Innovation cycles start as a noise that is not crucial to your core business, but it is happening and it’s happening to your business.

Say goodbye to the status quo

You know what you’ve always done, but you may not know what needs to happen next. Efforts to preserve the status quo are merely putting your thumb in the digital disruption levee.

We have to embrace change and make new sense, from the business models we use to the technology solutions on which we design them. Like it or not, all business is now digital; the businesses that will lead tomorrow will be built on platforms that offer digital consumerization, cloud technology, mobility and data visualisation in real time.

Today a business leader needs to bet on a flexible cloud platform that scales as you grow and offers real-time mobile data, including live newsfeeds and notifications on your most important business metrics. Real-time data and precise KPIs enable you to make faster, better decisions every time (a topic I will discuss in my next post.)

More and more companies are also using cloud technology to automate their repetitive tasks. This gives them increased speed, flexibility, and efficiency and, perhaps most important of all, frees them to focus their creative energy and time on the core offerings that grow their business. Sage Live allows you to do exactly this.

Face digital disruption with cloud innovation

Built on the market-leading Salesforce engine, automates repetitive tasks, and seamlessly integrates with thousands of business apps on the Salesforce AppExchange. Every step of the way, our customer success team guides you through the process, from trying it out, to getting it up and running, to customising it to the unique needs of your business.

Vives Pons & Asociados offer you an International Integral Service. Our team is helping help you and your business in Spain and Costa Blanca for many years thanks a multidisplinary and qualified team. Trust in us for everything you need to become as an entrepreneur, to set up a business or to improve your settings in your company. Call us: 96 643 26 24 o emailing us: info@vivespons.com

The importance of employing a lawyer for conveyancing in Spain

Conveyancing in Spain with Vives Pons & Asociados

Nowadays, if you want to come to live or invest in Spain and Costa Blanca it’s vital to employ a lawyer to carry out the following checks:

Why a Lawyaer for conveyancing in Costa Blanca

Verifying that a property belongs to the vendor or that he has legal authority to sell it – shown in the property register ( registro de la propiedad). If a property isn’t registered or has no deed you should be extremely wary.

Making sure that there are no tenants. If there are, you must ensure that you will obtain vacant possession, as the law protects long-term tenants and it can be difficult to make them leave.

Checking that there are no pre-emption rights over a property and that there are no plans to construct anything that would adversely affect the value, enjoyment or use of the property such as roads, railway lines, airports, shops, factories or any other developments.

Checking that the boundaries and measurements in the deed are accurate. Spain has two property registries: one (the registro de la propiedad) is concerned mainly with the ownership of property and kept at the property registry office ( Oficina del Registro de la Propiedad), which is usually in the nearest main town, although some towns have more than one office; the other (known as the registro catastral or, more commonly, catastro) is concerned with the physical description of a property and its boundaries and is kept at the regional property registry office ( Registro Catastral or Oficina del Catastro), which is located in the provincial capital. Obtain a certificado catastral from the Catastro, which contains an accurate physical description of the property and maps.

Ensuring that planning or building permits are in order (e.g. for water, electricity and sewage connection) and are genuine, and that a property was built in accordance with the plans. This can be done by checking the original plan ( plan parcial), which must be registered with the local urban development office ( urbanismo). You can obtain a building report (informe urbanístico) from the local town hall verifying that a property has been built legally.
If a building is located on a beach-front, you should also check that it was approved by the coastal authorities (Jefatura de Costas). Beach-front properties are subject to special building licences and it can be difficult (if not impossible) to restore or rebuild the original building.

A newly completed building must have a ‘certificate of new work’ ( certificado de fin de obra nueva) certifying the completion of work in accordance with the building plans and a ‘licence for the first occupation’ ( licencia de primera ocupación). The latter is necessary in order to get electricity and water meters installed. Building certificates are issued by the town hall for most services such as electricity and water ( boletín de instalaciones eléctricas/de agua).
Make sure than any extensions or major structures, such as a swimming pool, have planning permission. It isn’t unusual for alterations to be made illegally without planning permission, which can result in them having to be demolished or the owner incurring huge fines.

Checking that there are no encumbrances or liens, e.g. mortgages or loans, against a property or any outstanding debts such as local taxes (rates), community charges, water, electricity or telephone bills. This includes the following:

Obtaining the registration number ( referencia catastral) of the property and an extract ( nota simple) of the property register ( registro de la propiedad), which costs around €10. This tells you if the vendor is the owner, the size of the property and whether there are any charges or encumbrances registered against it (e.g. mortgages or debts).

Where a property is part of a community development, checking that there are no outstanding community charges for the last five years. The law now requires that a vendor presents a certificate from the community stating that payments are up to date, which must be presented to the notary when the deed is signed.

Vives Pons & Asociados-lawyers: the best conveyance in Spain for your business and investment in Costa Blanca (www.vivespons.com)

Contact with Vives Pons & Asociados-Lawyers by telephone (96 643 2624) or emailing us: salvador@vivespons.com

The income tax return for 2015 is due soon! From 6th of april you can submit your taxes in Spain. Are you ready?

Income tax return in Spain and Costa Blanca

Contact your Accountants in Spain-Costa Blanca!

The income tax return  for 2015 is due soon! From 6th of april you can submit your taxes in Spain. Are you ready? As a general rule, everyone has a duty to present the Income Tax return for income from the 1st of January to the 31st of December.

The exceptions to the rule (those who are not obliged to declare Income Tax) are:

  • Those who obtain a global yearly income of no more than 1.000 €, regardless of the nature of the income.
  • Those who have losses in their Capital Gains of 500 € or more.
  • Those who exclusively receive one or more of the following Incomes:

A. Salaries or pensions, with the following limits:

1. As a general rule those who receive up to 22.000 € from only one payer.
2. Those who receive up to 22.000 € from more than one payer providing that they also comply with the circumstances below:

  • The amount of the income received jointly by the second and further payers does not exceed 1.500 €.
  • That the sole income received is the described in Article 17.2.a of Law 35/2006 and according to the special regulations there has been a retention at source. (those incomes from Social Security pensions, Government, disability, retirement, pension schemes, amongst others).

3. Those who receive up to 12.000 € when any of the following circumstances arise:

  • When it proceeds from more than one payer and the addition of the second and further pensions/salaries are together over 1.500 €.
  • The income has the nature of divorce maintenance.
  • The payer is not obliged to retain according to the regulations. (for example: pensions from abroad).
  • When the income is subject to a fixed rate of retention (for example: company directors).

B. Net Returns of movable assets and Capital Gains

Both subject to retention, with a limit for both of 1.600 €.

C. Deemed Income

Deemed Income provided from tenancy of second home, returns from movable assets without retentions (treasury debts) and subsidiaries to buy an officially protected house, with the limit of 1.000 €.
Apart from the above exclusions, there is an obligation to declare an Income Tax return those tax payers with a right to deductions from:

  • Investment in special account for the purchase of a home.
  • International Double Taxation.
  • Contributions to disabled persons individual assets.
  • Pension plans.
  • Insured pension plans and others.
  • Dependency insurance.

Note that these limits are per tax return. If you decide on a joint return, the same limits apply (there’s no increase in the limit).

Contact for a free consultation at info@vivespons.com or visit or website at www.vivespons.com

Become a new client of Vives Pons by trying new professional tax planning experience.
We are specialist in tax planning with more than 15 years of experience providing tax services in Spain to expats from all European Countries.

Vives Pons & Asociados: Global Solutions for you and your business in Spain and Costa Blanca

Integral services, architecture, Legal and Tax in Spain and Costa Blanca

Vives Pons & Asociados is a multidisciplinary firm with more than 15 years of experience in legal and tax advisory services, as well as urban and architectural projects, building, conveyancing and Real Estate in Denia and Costa Blanca.

Since 1998 Vives Pons & Asociados has dealt with more than 5.500 clients from a variety of countries such as Spain, The United Kingdom, Germany, Holland, Norway, Denmark, France, Switzerland, Sweden, Portugal, United States, China, South Africa, Chile, Costa Rica and many more.

International Integral Services

We offer an integral service on an international scale, provided by highly qualified professionals in all areas, in the business and private client’s areas. From our offices in Denia, Vives Pons & Asociados, offers you the best service advice to support your investment, in Spain and worldwide.

You do not have to worry about anything, only to invest your time in those things which are most important to you, and for this you can count on a totally reliable team, with a full understanding and knowledge of the Spanish and the English systems, and with a wide experience in both jurisdictions.

Business law services, Accounting advise & architectural services

Our commitment with the business world allows us to offer you efficient and effective solutions, adding value to your company’s management and representing the interest of your business on every level.

In order to do this we put a great team of architects project managers, Business law Lawyers, tax advisors and accountants at your disposition who will help to prevent and solve your problems and queries derived from your business activity in an efficient and effective manner.

Our promise to provide the best quality service at Vives Pons & Asociados has helped us to gain and maintain the trust of hundreds of clients, Spanish and International.

The One Thing That Will Make or Break Any Small Business, by Vives Pons & Asociados

growth-business in Spain and Costa Blanca

You founded your business on a great idea, and you execute on that idea superbly.
But to stay successful, there’s one more critical thing you need to do: get on top of cash flow before it gets on top of you. It’s the reason companies with perfectly respectable paper profits can plunge into bankruptcy. Why?

More customers = more complexity

The quick answer is that running a business, even a very profitable one, costs money. You might be seeing growing sales and happy customers, but you’re also spending on materials, staff and premises while servicing finance.

When businesses grow, they quickly become more complex. This complexity makes it more difficult to see the cash position now, and forecast what it will be in weeks’ and months’ time.
When you have just a few customers, keeping on top of their payments is fairly easy. You can do it in your head. But if you have hundreds of customers, who’s checking when they will all pay? Do you know if they’re paying late? Is anyone chasing them for payment?

Manage spend wisely

The same applies to spending. Understanding cash flow is critical when working with suppliers. You need to understand how many suppliers you have, what you pay them, and when.
For example, do you spend more with a supplier to get a high-volume discount on materials, or keep hold of cash and buy in small amounts at a higher price? It’s impossible to make these decisions without knowing and forecasting your cash position.

Timing capital investments

Meanwhile, growing businesses require more capital. At some point, if you’re ambitious, you’ll need to make some big decisions. When do you need larger premises? When do you need a bigger IT system? If you’re making things, do you need more machinery? Do you need to hire more people?
You’ll need to make these investments if you are to keep your customers (and your employees) happy. Crucially, you’ll need to do so before they pay you. And it would be suicidal to do so if you don’t understand the cash position of the business, now and in the future. Remember you’ll also need to keep the business running day to day, spending on bills, taxes, small items, travel and rent.

Don’t lose sight of cash

Small business owners are often very focused on gaining new customers and satisfying the ones they have.
The problem is, if no-one is focusing on liquidity, things can go wrong very quickly. If two customers fail to pay substantial invoices in the same week you settle a big supplier bill, you have to hope the bank will extend your finance. If it doesn’t, you could be in trouble.
It’s worth repeating that this frequently happens in otherwise successful, growing businesses – and often causes their downfall.

Get a cashflow forecast in place

Accountants will tell you that cash flow problems rarely occur out of the blue. The chances are the warning signs have been there for a while, but no-one has noticed them.
The vital question is: do you know what your cash position will be in six months’ time? If not, you may struggle to cope when things go wrong. If you can forecast that far forward, and it doesn’t look good, you still have time to put in place a strategy to make it through the difficult growth period.

And it’s important not to confuse the bank balance with the cash book. Managing the business from the bank balance is like driving a car by looking only in the rear view mirror. You’re seeing what’s gone past, not the pothole you’re about to hit. A good cashbook will lead to better forecasting.

The right tools can help

The tools for efficient bookkeeping are getting easier to use and are available, via the cloud, on a pay-as-you-go basis. Conquering cash flow won’t hold you back; it will be a catalyst for driving the business forward. Doing it proactively is more efficient than firefighting, and gives you more time to spend with customers and keep the business growing.

How comfortable are you with your bookkeeping?

No matter what kind of work you do, if you want to succeed running small business you need to master the books. But how are you finding that task? Take our quiz to understand your style of financial management and get tips on how to improve.

Vives Pons & Asociados provide you financial advice, tax planning and teach you to manage your own accounts.
Contact us Now!!!! We can prepare a free report of your financial position.

How to get the most from your accountant in Spain?

The best accountant in Spain and Costa Blanca for your business

How to get the most from your accountant in Spain and Costa Blanca? According our experience in tax advice & tax planing in DeniaMarina AltaCosta BlancaSpain, Vives Pons & Asociados advice you about how to use your accountant’s time wisely:

A good, experienced accountant could save your business thousands, and even help you find new ways to grow. But if they need to spend most of their time sorting out messy paper work and making sense of your accounts just to file a mandatory tax return, you will not be getting that value for money.

If you learn to work with accountants in a productive way, on well prepared books, you could benefit from their years helping businesses tackle similar problems to the ones you face and get more from the fees you pay them. So, how do you get the maximum value from your accountant? Here are seven suggestions:

Shop around to find the right accountant for your business

If you’re hoping for something more than checking the books and filing the tax return, then it’s a good idea to get the best fit for your business.

The big firms will have more resources, but it’s also worth checking out smaller players who understand your industry. If you work in quite a specialist field, this means you avoid having to repeatedly explain the basics, so you get more value from their time.

Ask for help, early

It’s no good engaging an accountant two days before your tax return is due. They may be able to provide some help in that time, but to make a real difference, they can help you set up professional bookkeeping and financial management so they can offer the best guidance throughout the year.

Be clear about what you need

Give your accountant some guidance on what you’re looking for. Is it the statutory requirements, or strategic financial advice? If don’t ask, you’ll probably end up with the minimum service. If you want more than that, you need to understand what they can offer and what you need from them.

Tax Planning and Tax advice in Denia and Marina Alta

Make sure the books are in order

If the books are in a mess, your accountant will spend time sorting them out, rather than analyzing your business and giving you valuable advice. There’s no point paying their fees only to have them spend the day adding up receipts. If you don’t have time to sort the books out yourself, a more cost-effective way is to find a bookkeeper (rather than a qualified accountant) to do it for you. There’s plenty of software available to help you keep the books up to date. The latest tools work in the cloud so you can, for example, scan and file receipts whether in the office, at home or on the move using tablets and smartphones as well as the office computer.

Respect their experience and learn from them

An accountant probably won’t know your business or industry as well as you do, so you may find they start with some basic questions. They may also make comments about the way you manage your finances that you don’t agree with. Try to resist being defensive. If you’re paying for their advice, it’s because they have knowledge and experience that’s useful to you. Hear them out, as there may be something valuable you can learn from them.

Stay in touch

Don’t think the job is done for another year once your accountant has filed the tax return. If you’ve been efficient in your dealings with your accountant and given them up-to-date, easy to read books, they should be able to give you ongoing tips on how to save money and run the business better. Quarterly follow-up calls can help keep your plans on track between annual visits. If you’re using cloud-based accounting software you can give your accountant access to it from anywhere, so they can check the latest figures and offer advice without having to visit your office.

Break out the fancy biscuits

Lastly, make sure your accountant feels welcome in your office. Don’t shut them in a cupboard full of dusty old files or give the desk in the corner. Believe it or not, accountants are people too. Talk to them and share some news about the business. Making them comfortable and at home will encourage a spirit of good will. Remember, they have lots of contacts in your area or your industry which you could find useful. A nice biscuit or two can go a long way.

No matter what kind of work you do, if you want to succeed running small business you need to master the books. But how are you finding that task? Take our quiz to understand your style of financial management and get tips on how to improve.

Vives Pons & Asociados offer you tax advice & tax planing in DeniaMarina AltaCosta BlancaSpain.

¿Cuál es el IVA deducible en la compra de un vehículo de empresa?

IVA deducible para un vehículo o coche de empresa

La cuantía del IVA deducible en un vehículo por parte de cualquier sujeto pasivo del impuesto es un verdadero quebradero de cabeza. La doctrina tributaria marca como deducible el 50% de las cuotas soportadas, siempre y cuando el vehículo no tenga una afectación total a la actividad económica.

Deducción del 100% del IVA

Esta situación, es una situación recurrente en la fiscalidad de las empresas que cuentan con medios de transporte y tienen dificultad para demostrar una afectación plena del mismo. No obstante,existe jurisprudencia que avala la deducción del 100% del IVA de un vehículo aunque su afectación a la actividad sea parcial.

El Tribunal Superior de Justicia de Valencia considera en una sentencia que es válido que los sujetos pasivos del Impuesto deduzcan la totalidad de la cuota soportada en la compra de un turismo afecto a su actividad, siempre que dicha afectación sea efectiva, aunque lo fuere de manera parcial o limitada.

La sentencia se apoya en una sentencia anterior del Tribunal de Justicia de las Comunidades Europeas, de 17 de julio de 1991, que estableció que un sujeto pasivo, que utiliza bienes necesarios para su actividad económica, tiene derecho a deducir las cuotas soportadas en la adquisición de dichos bienes por reducido que sea el porcentaje de utilización para fines profesionales.

En todo este proceso, la administración tributaria, tanto desde las áreas de gestión e inspección como en el área de reclamaciones del Tribunal Económico Administrativo rechazan la deducibilidad del IVA en los vehículos al 100% si no se demuestra la afectación plena.

Que IVA puedo desgravar cuando compro un coche de empresa

No obstante, la supremacia del derecho comunitario sobre el nacional y el hecho de que las Directivas comunitarias son más proclives a salvaguardar el derecho a la deducción del IVA soportado que las leyes nacionales de cada estado (sobre todo el español) nos hace pensar que dicha postura jurisprudencial se acabará imponiendo.

En el caso de que apliquemos una deducción completa de las cuotas del IVA en un vehículo, tendremos que apoyar nuestras reclamaciones en el caso de comprobación o inspección en esta jurisprudencia y esperar que antes o después se cambie la legislación nacional y se traslade la legislación comunitaria en materia de IVA.

En Vives Pons & Asociados, nos preocupamos por la deducibilidad de tu coche ya que consideramos que es una inversión importante para los pequeños autónomos y empresarios.

Si tienes dudas ya sabes…. Consulta gratis!!!

Tu asesoria fiscal en Denia y Marina Alta.

Te esperamos!!!

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