{"id":19528,"date":"2020-12-23T13:53:37","date_gmt":"2020-12-23T12:53:37","guid":{"rendered":"https:\/\/www.versatil.legal\/?p=19528"},"modified":"2020-12-23T13:53:37","modified_gmt":"2020-12-23T12:53:37","slug":"quiero-un-coche-electrico-tengo-que-pagar-impuestos","status":"publish","type":"post","link":"https:\/\/conversa.legal\/en\/quiero-un-coche-electrico-tengo-que-pagar-impuestos\/","title":{"rendered":"Quiero un coche el\u00e9ctrico \u00bftengo que pagar impuestos?"},"content":{"rendered":"<p>Despu\u00e9s de una agradable charla online, con Max Hausmann de <a href=\"https:\/\/www.youremobilitypartner.com\/\">Expertos movilidad sostenible | YEP (youremobilitypartner.com)<\/a>, hemos coincidido que despu\u00e9s de haber convencido a clientes y amigos, sobre las ventajas del coche el\u00e9ctrico o h\u00edbrido en reducci\u00f3n de combustible, menor mantenimiento e impacto en el medio ambiente, la t\u00edpica pregunta suele ser:<\/p>\n<p><b>\u00bfQu\u00e9<\/b><strong>\u00a0beneficios fiscales tendr\u00e9 como particular o empresa?<\/strong><\/p>\n<p><strong>\u00a0<\/strong><strong>Impuesto sobre el Valor A\u00f1adido (IVA)<\/strong><\/p>\n<p><strong>\u00a0<\/strong>A d\u00eda de hoy, en Espa\u00f1a el\u00a0IVA\u00a0a\u00fan no es reducido (como sucede en otros pa\u00edses en Europa), por lo que al comprar un <strong>veh\u00edculo el\u00e9ctrico hay que abonar el 21% (tipo general)<\/strong>.<\/p>\n<p>En este sentido, la Asociaci\u00f3n Espa\u00f1ola de Fabricantes de Autom\u00f3viles y Camiones (ANFAC) como la Asociaci\u00f3n de Empresas de Energ\u00eda El\u00e9ctrica (AELEC) han manifestado su deseo que el IVA reducido se aplique cuanto antes. El principal argumento es que\u00a0reducir el IVA no ser\u00eda negativo para el Gobierno, m\u00e1s bien todo lo contrario, ya que provocar\u00eda efectos positivos en:<\/p>\n<ul>\n<li>Aumento en la adquisici\u00f3n de nuevos veh\u00edculos. Reactivando un sector muy importante para la econom\u00eda Espa\u00f1ola.<\/li>\n<li>Reducci\u00f3n de factores como la contaminaci\u00f3n y el ruido, con menor gasto sanitario<\/li>\n<li>Equilibrio en balanzas comerciales, al disminuir la importaci\u00f3n de petr\u00f3leo y estabilizar el consumo el\u00e9ctrico.<\/li>\n<\/ul>\n<p><strong>Impuesto de Matriculaci\u00f3n<\/strong><\/p>\n<p>Los tipos impositivos de esta tasa, conocida como Impuesto Especial Sobre Determinados Medios de Transporte (IEDMT), dependen del nivel de emisiones de CO\u2082 del veh\u00edculo; por lo que al comprar un <strong>veh\u00edculo el\u00e9ctrico no la tendr\u00edan que pagar.<\/strong><\/p>\n<p>En el caso de los h\u00edbridos, el comprador deber\u00eda revisar la emisiones de su veh\u00edculo:<\/p>\n<ul>\n<li>Emisiones (gr\/km de CO\u2082) &lt; 120 \u00a0\u00a0\u00a0 IEDMT = 0%<\/li>\n<li>120 &lt; gr\/km de CO\u2082 &lt; 160 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 IEDMT = 4,75% (3,75% en Canarias)<\/li>\n<li>160 &lt; gr\/km de CO\u2082 &lt; 200 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 IEDMT = 9,75% (8,75% en Canarias)<\/li>\n<li>Emisiones (gr\/km de CO\u2082) &gt; 200 \u00a0\u00a0\u00a0 IEDMT = 14,75% (13,75% en Canarias)<\/li>\n<\/ul>\n<p><strong>Impuesto de Circulaci\u00f3n<\/strong><\/p>\n<p>El Impuesto sobre Veh\u00edculos de Tracci\u00f3n Mec\u00e1nica (IVTM), tambi\u00e9n llamado Impuesto de Circulaci\u00f3n, es la tasa municipal anual que depende de las ordenanzas de cada municipio.<\/p>\n<p>En el caso de los Ayuntamientos de Sant Cugat del Valles, as\u00ed como en otras poblaciones cercanas a esta como Rub\u00ed, Cerdanyola y Barcelona, <strong>la bonificaci\u00f3n fiscal es del 75%<\/strong><\/p>\n<p><strong>Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF)<\/strong><\/p>\n<p>Los aut\u00f3nomos y las empresas pueden beneficiarse de una retribuci\u00f3n en especie en el IRPF\u00a0de los empleados. Seg\u00fan el reglamento, en el Art\u00edculo 48 BIS RIRPF, se establece que los veh\u00edculos el\u00e9ctricos de bater\u00eda, autonom\u00eda extendida o h\u00edbridos enchufable con una autonom\u00eda m\u00ednima de 15 kil\u00f3metros (si el valor de mercado del mismo no supera los 40.000\u20ac), <strong>podr\u00e1n reducir la tasa en un 30% del total. <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Despu\u00e9s de una agradable charla online, con Max Hausmann de Expertos movilidad sostenible | YEP (youremobilitypartner.com), hemos coincidido que despu\u00e9s de haber convencido a clientes y amigos, sobre las ventajas del coche el\u00e9ctrico o h\u00edbrido en reducci\u00f3n de combustible, menor mantenimiento e impacto en el medio ambiente, la t\u00edpica pregunta suele ser: \u00bfQu\u00e9\u00a0beneficios fiscales tendr\u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":19529,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-19528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quiero un coche el\u00e9ctrico \u00bftengo que pagar impuestos? 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