Special Income Tax (IRPF) regime for workers displaced in Spain

Vives Pons asesoría fiscal, laboral y contable en Denia

The Special Income tax Regime for workers displaced to Spanish territory has been amended considerably since its approval in 2005, this special regime is still in force and regulated by the Personal Income Tax Law. Vives Pons inform you about all details regarding this changes in the Special Income Tax.

Special Income Tax regime for workers displaced in Spain

The Special Income tax Regime for workers displaced to Spanish territory has been amended considerably since its approval in 2005, this special regime is still in force and regulated by the Personal Income Tax Law. Specifically, the conditions for its application can be found in Article 93 of the Income Tax Law.

Tax Planning in Spain and Costa Blanca with Vives Pons

Said Special Regime was designed to attract executives and qualified foreign workplaces to Spain, as well as foreign athletes who came to reside in Spain for a certain period of time. This regime has had two modifications, specifically a modification in 2010 in which it established a maximum income limit so that it could apply the special regime of 600,000 euros and later in 2015 where foreign athletes are excluded from the special regime but it remains valid and may be applicable to other professionals and workers.

Conditions for the application of the Special IRPF Regime for foreign workers displaced to Spanish territory.

The article 93 of the Personal Income Tax Law foresees that individuals who acquire their tax residence in Spain as a result of their posting to Spanish territory, may choose to pay income tax or the IRNR during the tax period in which the change of the residence is made and during the following 5 tax periods, provided that the following conditions are met:

  • They have not been residents in Spain during the 10 years prior to their new displacement to Spanish territory.
  • The displacement to Spanish territory occurs as a result of an employment contract or when a job letter exists. One of the novelties introduced in 2015 is that it is not necessary for the employer to be Spanish, in other words, a foreign company may order to its worker to move to Spain, keeping the employment relationship in force.
  • For the application of the regime, the displaced worker must exercise his right of option by providing a communication form (form 149) as well as supplementary documentation that proves compliance with the conditions within six months from the start of the work activity for which the displacement took place.

Special IRPF Regime content for workers displaced to Spanish territory.

As a result of the application of the Special Regime for displaced workers, the first € 600,000 obtained by the worker or administrator due to employment income are taxed at a rate of 24% and above that amount at a rate of 45%.

Taxation is applied to all employment incomes, regardless of whether they are obtained abroad, which could lead to situations of double taxation on this type of incomes, which should be studied in a case-by-case basis.

Likewise, the capital returns obtained in Spain (dividends, interest, capital gains) will be taxed at 19% for the first € 6,000, between € 6,000 and € 50,000 at 21% and at 23% above € 50,000.

 

Vives Pons asesoría fiscal informa: modificaciones en el IRPF para trabajadores extranjeros en España

El IRPF para trabajadores desplazados a territorio español, es decir, para trabajadores extranjeros en España, ha sufrido importantes modificaciones. Vives Pons, tu asesoría fiscal en Denia y Costa Blanca, te informa.

 

Vives Pons asesoría fiscal, laboral y contable en Denia

Modificaciones en el Impuesto de la Renta (IRPF) para extranjeros en España

El Régimen especial de IRPF para trabajadores desplazados a territorio español ha sufrido importantes modificaciones desde su aprobación en 2005, dicho régimen especial sigue vigente y regulado por la Ley del IRPF (Impuesto de la Renta de las personas físicas). En concreto, las condiciones para su aplicación se encuentran en el artículo 93 de la Ley de IRPF.

Dicho Régimen Especial estaba pensado para atraer a España directivos y puestos de trabajo cualificados extranjeros, así como, deportistas extranjeros que venían a residir a España por un periodo de tiempo determinado.

Este régimen ha tenido dos modificaciones, concretamente una modificación en el año 2010 en la que establecía un límite máximo de rentas para que pudiese aplicar el régimen especial de 600.000 euros y posteriormente en el año 2015 donde excluyen a los deportistas extranjeros del régimen especial pero sigue vigente y puede ser aplicable al resto de profesionales y trabajadores.

Condiciones para aplicar el régimen especial de IRPF para trabajadores extranjeros en España

El artículo 93 de la Ley de IRPF previene que las personas físicas que adquieran su residencia fiscal en España como consecuencia de su desplazamiento a territorio español, podrán optar por tributar por el IRPF o por el IRNR durante el período impositivo en que se efectúe el cambio de residencia y durante los 5 períodos impositivos siguientes, siempre que se cumplan las siguientes condiciones:

  • Que no hayan sido residentes en España durante los 10 años anteriores a su nuevo desplazamiento a territorio español.
  • Que el desplazamiento a territorio español se produzca como consecuencia de un contrato de trabajo o bien cuando exista carta de trabajo. Una de las novedades introducidas en 2015 es que no es necesario que el empleador sea español, es decir, que una empresa extranjera puede ordenar que su trabajador se desplace a España, manteniendo vigente la relación laboral.
  • Para la aplicación el régimen, el trabajado desplazado deberá ejercitar su derecho de opción aportando un formulario de comunicación (modelo 149) junto con la documentación complementaria que acredite el cumplimiento de las condiciones dentro de los seis meses desde que se produjo el inicio de la actividad laboral por la que tuvo lugar el desplazamiento.

Contenido del régimen especial de IRPF para trabajadores extranjeros en España

Como consecuencia de la aplicación del Régimen especial para trabajadores desplazados, los primeros 600.000 uuros obtenidos por el trabajador o administrador por rendimiento del trabajo tributan a un tipo de 24% y a partir de dicha cantidad a un tipo de 45%.

Tax Planning in Spain and Costa Blanca with Vives Pons

La tributación se aplica sobre todos los rendimientos de trabajo obtenidos, con independencia de si los mismos se obtienen en el extranjero, lo que podría dar lugar a situaciones de doble tributación sobre este tipo de rentas, que deben ser estudiadas de manera particular en cada caso.Asimismo, los rendimientos de capital obtenidos en España (dividendos, intereses, ganancias de capital) tributarán al 19% para los primeros 6.000 €, entre 6.000 € y 50.000 € al 21% y al 23% a partir de 50.000 €.

A modo de ejemplo, una de las ventajas que el régimen provoca, por ejemplo, es que, los rendimientos por cesión a terceros de capitales propios obtenidos en otro Estado de la UE por el trabajador desplazado a España, no tributen ni en el país de la fuente por tratarse de un contribuyente residente en España, ni en el país de residencia -España- por aplicarse el régimen especial, en el que sólo se tributa por las rentas del trabajo (mundiales) y por las rentas de capital obtenidas en España.

Los contribuyentes del IRPF que opten por aplicar este régimen especial pueden solicitar el certificado de residencia fiscal en España.

Obligación tributaria para trabajadores extranjeros que se acojan al régimen especial de IRPF

El 21 de diciembre de 2015 se aprobó un nuevo modelo de declaración del IRPF del régimen especial de trabajadores desplazados a territorio español (modelo 151) adaptado al contenido del régimen vigente desde 1/1/2015.
La presentación de este nuevo modelo 151 se realizará solo por Internet, con certificado electrónico o Cl@ve PIN.

El nuevo régimen establecido desde 1/1/2015 para los trabajadores desplazados a territorio español establece la opción de tributar por el Impuesto sobre la Renta de no Residentes, con ciertas reglas especiales, manteniendo la condición de contribuyentes por el Impuesto sobre la Renta de las Personas Físicas durante el período impositivo en que se efectúe el cambio de residencia y durante los cinco períodos impositivos siguientes. Una vez pasado este período, si el trabajador continúa en España debe tributar por el IRPF, como cualquier otro contribuyente normal.

Vives Pons: contacto con tu asesoría fiscal en Denia y Marina Alta

Si necesitas más información sobre ésta u otras cuestiones relacionadas con el IRPF de trabajadores extranjeros en España u otras cuestiones en materia fiscal (impuestos), laboral o contable, el equipo de Vives Pons estará encantado de ayudarte. Estamos en la calle Pare Pere 9, en el centro de Dénia, junto a la Glorieta. Teléfono: 34 96 6432624 o en el mail: info@vivespons.com

¡Vives Pons: tu asesoría de confianza!

Vives Pons supports Benitachell Bowls Club sponsoring the Triples Classic again

Vives Pons & Asociados was enjoying an amazing day with Benitachell Bowls Club last weekend. We have been sponsoring the Triples Classic, which had a generous prize money. Finally the winners were Janet Neale, Annie Jones both BBC and Nick Cole, from Javea Green. All of them played over 2 days with 28 teams competing for the title, getting the trophy and the fantastic prize sponsoring by Vives Pons.Also, Runners-up were Derek & Lynn Eldon with Yvonne Briden (El Cid) and in third place, Maggie Lawley, Clive Langan and Yvonne Browne (BBC).

Vives Pons: Official Sponsor of Benitachell Bowls Club

Salvador Vives was in the cerimony to give the trophy and the fantastic prize. Vives was very grateful to the organization by trusting again in Vives Pons and pointed that Vives Pons going on supporting Benitachell Bowls Club in future. “For Vives Pons & Asociados has been a pleasure to share a fantastic time with our friends of Bowlings Benitachell. Many thanks for trusting in us and for your commitment”, said to them.

 

Vives Pons presents the new Spanish Property Purchase Package in Spain and Costa Blanca

Vives Pons & Asociados, asesoría legal, laboral y fiscal en la Marina Alta

Do you need to invest in Spain? Are you looking for a fantastic home in Costa Blanca? Problems with your property (taxes, rates, licenses…) in Marina AltaVives Pons Offers you all you need in conveyancing in Denia, Javea, Moraria…and the most important towns in Costa Blanca (Mediterranean Sea in Spain).

We have particular expertise in urban development. From legalisation of an already erected building without the corresponding licences or inadequacy of the same, to expropriations and legal assistance on the production and application in relation to an urban development plan, our team of real estate lawyers, working closely with our architecture team, will advise you on the best course of action to obtain and protect the maximum benefit from your investment.

Qué IRPF debo pagar como autónomo

Our real estate Lawyers, working closely with our advisory team, also advise our clients on corporate and financial structuring of real estate transactions, putting together facilities for large development projects and investment portfolios of all sizes.

Spanish Property Purchase Package

Included in the Package

  • Preparation of a TOTAL COST estimate for the transaction, including taxes, notary and registry fees, etc.
  • Meeting with a LAWYER to explain the process and cost involved (notary and registry fees, taxes, NIE, etc.).
  • Meeting with an ACCOUNTANT to advise on fiscal obligations and the different Spanish and the Valencian Community taxes.
  • Checking for mortgage charges and outstanding utilities: land registry and building administrator searches; habitation certificates, building licences, etc.
  • Checking ownership and Catastro status of the property.
    Searching for liens, charges or encumbrances with the appropriate land registry.
    Drawing up a private contract for purchase-deposit-reservation and assistance at the signing.
  • As necessary, receipt of funds into our client account and onward transmission.
    Preparation of the title deeds and assistance with the signing at the notary’s office.
    Order and receipt of cheques for completion of the transaction.
  • Payment of taxes and registration of the title deeds with the corresponding land registry.
  • Change of title and setting up direct debits for utilities (water, electric, gas, etc.) local rates and taxes.
  • Application for, and payment of, Plusvalía (local rate) tax.

Aditional Services Not Included in this Package

  • Applying for and obtaining N.I.E. numbers.
  • Power of attorney
  • Wills.
  • Full Structural Surveys.
  • Valuations.
  • Non Resident Tax.
  • Resident Tax.

Let us help you. Come to see us in Pare Pere Street 9, in Denia (Next to Glorieta) or call us: 966 432 624. If you preffer emailing us: info@vivespons.com

Streaming Movie Boyka: Undisputed IV (2017)

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Boyka: Undisputed IV (2017) HD

Director : Todor Chapkanov.
Writer : Tony Mosher, David N. White.
Producer : Boaz Davidson, Isaac Florentine, Mark Gill, Trevor Short, John Thompson, Les Weldon.
Release : April 18, 2017
Country : Bulgaria, United States of America.
Production Company : Nu Boyana Viburno.
Language : English.
Runtime : 87
Genre : Action.

‘Boyka: Undisputed IV’ is a movie genre Action, was released in April 18, 2017. Todor Chapkanov was directed this movie and starring by Scott Adkins. This movie tell story about In the fourth installment of the fighting franchise, Boyka is shooting for the big leagues when an accidental death in the ring makes him question everything he stands for. When he finds out the wife of the man he accidentally killed is in trouble, Boyka offers to fight in a series of impossible battles to free her from a life of servitude

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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

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.

How to keep on top of cash flow: 5 essential tips, by Vives Pons

Tips  to cash flow and set up a business in Spain and Costa Blanca

A drop in orders, a shortage of work, rising costs, slowing demand, weak margins. All these things can damage a small business. But ultimately, the only reason to board up the door and bring in the receivers is a lack of cash.

Setting up a Business in Spain and Costa Blanca

You started a business because you’re good at what you do. Many small businesses are, yet so many still fail. Tragically, many of them had plenty of customers and a strong order book, but ran out of cash, either because invoices were paid too late or the bank wouldn’t extend credit. To avoid that happening to you, follow these five tips for keeping on top of king cash.

Plan your cash flow

The worst thing for a business to do is believe it has no control over cash flow. Don’t leave it all to your customers. You can influence what jobs you take, how much you pay for materials and services and when you are paid. But you need to forecast and plan, and you need to learn to pull the right levers.

Do you know how much cash the business will have in a week, a month, three months or a year? If not, then you don’t know what sort of jobs are best to take. A big job might be more profitable – great if you have plenty of cash in the bank. But if you need cash in the next eight weeks and the job is four months long, you might be storing up trouble.

In truth, working with reliable, quick-paying clients can be better than working on big jobs, at least initially. If it means slightly slimmer profits, well, it’s better than not being able to pay yourself (or worse).

Keep bookkeeping up to date every day

Bookkeeping is a chore so easily put off, particularly if you’re the one doing most of the actual work. But if you don’t keep the books up to date, then cash flow will come back to bite you. You’ll kick yourself if you could have done something about a cash flow problem if only you’d known earlier.

Fortunately, there are tools available that take the grind out of bookkeeping and help you keep on top of it every day. Online bookkeeping software can be accessed from anywhere, so you can check and update it on your smartphone or tablet while out and about. Modern technologies mean there’s no reason to get behind with the books.

Invoice on time, get paid on time

Keeping your books up to date is the first step in making sure you get paid on time. The next is making sure you invoice as soon as you can. Software tools are now available to help small businesses automate much of the invoicing process, picking up data from purchase orders and drawing up customer details from your records.

If you’ve invoiced quickly, you can let your customers know when you expect to be paid. Some customers will run longer-than-standard payment terms, say 60 days. But there’s no reason not to remind them as soon as the invoice is overdue – or even just before it falls due. And try to persuade customers to pay by bank transfer rather than check, as it will speed up the process.

Keep the bank happy

Your bank accounts can be integrated with online bookkeeping software, making it easier to make quick cash flow decisions. Accidentally going over your overdraft limit can be a painful mistake. Being proactive will help you keep your bank onside and gain access to finances when you most need it.

Explore alternative financing options

If you know you’re going to need cash in the short term and renegotiating with the bank is out of the question, there are other forms of finance which are preferable to damaging your credit rating. Ask your customers if they’re interested in early payment discounts, as they might be looking to save money. Some clients will also offer invoice finance though a third party, while online markets will buy invoices from you and offer rapid access to cash, at a price.

Cash is the most important thing for any small business owner to master. Get it under control using these tips, and your business will be in a superb position to flourish and grow.

No matter what kind of work you do, if you want to succeed running small business you need to master the books.

Vives Pons offers you the best software for small businesses in the market. SageOne:

  • Easy to use, you don’t need to known accountancy.
  •  We include SageOne in our monthly fees.
  • You can make and email to your clients invoices and quotes.
  • Totally connected with Vives Pons.
  • Access with you mobile phone.
  • You can plan your own taxes quarterly.
  • Vives Pons help you to organize your business.

Please, ask us for a quote. We offer you good prices according to your needs. Vives Pons & Asociados offer you tax advice & tax planning.

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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