{"id":4532,"date":"2025-10-20T10:00:22","date_gmt":"2025-10-20T08:00:22","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4532"},"modified":"2025-10-17T10:04:26","modified_gmt":"2025-10-17T08:04:26","slug":"renting-per-a-autonoms","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/renting-per-a-autonoms\/","title":{"rendered":"Renting per a aut\u00f2noms: com tributa a l\u2019IRPF, l\u2019Impost de Societats i l\u2019IVA (i com evitar riscos)"},"content":{"rendered":"<p data-start=\"102\" data-end=\"535\">Cada cop m\u00e9s negocis opten pel <strong data-start=\"133\" data-end=\"159\">renting per a aut\u00f2noms<\/strong> en lloc de comprar vehicle. T\u00e9 sentit: aporta previsibilitat de costos, serveis inclosos i renovaci\u00f3 de flota. Ara b\u00e9, fiscalment la clau \u00e9s l\u2019<strong data-start=\"303\" data-end=\"330\">afectaci\u00f3 a l\u2019activitat<\/strong> i la <strong data-start=\"336\" data-end=\"345\">prova<\/strong> del seu \u00fas. A continuaci\u00f3 resumim, de manera pr\u00e0ctica, <strong data-start=\"401\" data-end=\"427\">com tributa el renting<\/strong> a l\u2019IRPF, a l\u2019Impost de Societats i a l\u2019IVA, i qu\u00e8 conv\u00e9 documentar per defensar deduccions davant Hisenda.<\/p>\n<p data-start=\"537\" data-end=\"694\">A <a href=\"https:\/\/www.ariasassessors.com\/ca\/\"><strong data-start=\"539\" data-end=\"558\">Arias Assessors<\/strong> <\/a>ajudem aut\u00f2noms, microempreses i pimes a incorporar turismes, mixtos i furgonetes en r\u00e8gim de renting, maximitzant la seguretat fiscal.<\/p>\n<h3 data-start=\"701\" data-end=\"761\"><\/h3>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #428bca;color:#428bca\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #428bca;color:#428bca\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/renting-per-a-autonoms\/#1_IRPF_regla_general_excepcions_i_prova_dus_exclusiu\" title=\"1) IRPF: regla general, excepcions i prova d\u2019\u00fas exclusiu\">1) IRPF: regla general, excepcions i prova d\u2019\u00fas exclusiu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/renting-per-a-autonoms\/#2_Impost_de_Societats_deduccio_natural_amb_correlacio_dingressos\" title=\"2) Impost de Societats: deducci\u00f3 natural amb correlaci\u00f3 d\u2019ingressos\">2) Impost de Societats: deducci\u00f3 natural amb correlaci\u00f3 d\u2019ingressos<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/renting-per-a-autonoms\/#3_IVA_50_com_a_regla_100_en_suposits_o_amb_prova_robusta\" title=\"3) IVA: 50% com a regla; 100% en sup\u00f2sits o amb prova robusta\">3) IVA: 50% com a regla; 100% en sup\u00f2sits o amb prova robusta<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ariasassessors.com\/ca\/renting-per-a-autonoms\/#4_Proves_recomanades_com_blindar_lafectacio\" title=\"4) Proves recomanades: com blindar l\u2019afectaci\u00f3\">4) Proves recomanades: com blindar l\u2019afectaci\u00f3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ariasassessors.com\/ca\/renting-per-a-autonoms\/#5_Quin_vehicle_conve_segons_el_perfil\" title=\"5) Quin vehicle conv\u00e9 segons el perfil?\">5) Quin vehicle conv\u00e9 segons el perfil?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ariasassessors.com\/ca\/renting-per-a-autonoms\/#6_Checklist_abans_de_signar_un_renting\" title=\"6) Checklist abans de signar un renting\">6) Checklist abans de signar un renting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ariasassessors.com\/ca\/renting-per-a-autonoms\/#7_Com_tajudem_des_dArias_Assessors\" title=\"7) Com t\u2019ajudem des d\u2019Arias Assessors\">7) Com t\u2019ajudem des d\u2019Arias Assessors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ariasassessors.com\/ca\/renting-per-a-autonoms\/#Conclusio\" title=\"Conclusi\u00f3\">Conclusi\u00f3<\/a><\/li><\/ul><\/nav><\/div>\n<h3 data-start=\"701\" data-end=\"761\"><span class=\"ez-toc-section\" id=\"1_IRPF_regla_general_excepcions_i_prova_dus_exclusiu\"><\/span>1) IRPF: regla general, excepcions i prova d\u2019\u00fas exclusiu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"763\" data-end=\"1022\"><strong data-start=\"763\" data-end=\"780\">Regla general<\/strong><br data-start=\"780\" data-end=\"783\" \/>A l\u2019IRPF, els <strong data-start=\"797\" data-end=\"809\">turismes<\/strong> (tamb\u00e9 en renting) <strong data-start=\"829\" data-end=\"849\">no s\u00f3n dedu\u00efbles<\/strong> si existeix <strong data-start=\"862\" data-end=\"885\">qualsevol \u00fas privat<\/strong>. La llei exigeix <strong data-start=\"903\" data-end=\"934\">afectaci\u00f3 100% professional<\/strong> per poder deduir quotes i despeses vinculades (combustible, peatges, aparcament, etc.).<\/p>\n<p data-start=\"1024\" data-end=\"1171\"><strong data-start=\"1024\" data-end=\"1065\">Excepcions amb presumpci\u00f3 d\u2019afectaci\u00f3<\/strong><br data-start=\"1065\" data-end=\"1068\" \/>Es pot admetre deducci\u00f3 quan el vehicle, per naturalesa o per l\u2019activitat, es presumeix afecte al 100%:<\/p>\n<ul data-start=\"1172\" data-end=\"1462\">\n<li data-start=\"1172\" data-end=\"1272\"><strong data-start=\"1174\" data-end=\"1193\">Vehicles mixtos<\/strong> destinats al <strong data-start=\"1207\" data-end=\"1235\">transport de mercaderies<\/strong> (p. ex., furgonetes de repartiment).<\/li>\n<li data-start=\"1273\" data-end=\"1328\"><strong data-start=\"1275\" data-end=\"1300\">Transport de viatgers<\/strong> mitjan\u00e7ant contraprestaci\u00f3.<\/li>\n<li data-start=\"1329\" data-end=\"1384\"><strong data-start=\"1331\" data-end=\"1369\">Ensenyament de conductors o pilots<\/strong> (autoescoles).<\/li>\n<li data-start=\"1385\" data-end=\"1462\"><strong data-start=\"1387\" data-end=\"1424\">Representants o agents comercials<\/strong> (despla\u00e7ament professional intensiu).<\/li>\n<\/ul>\n<p data-start=\"1464\" data-end=\"1779\"><strong data-start=\"1464\" data-end=\"1495\">Furgonetes i criteri recent<\/strong><br data-start=\"1495\" data-end=\"1498\" \/>En <strong data-start=\"1501\" data-end=\"1515\">furgonetes<\/strong> amb configuraci\u00f3 i \u00fas clarament professionals, s\u2019ha <strong data-start=\"1568\" data-end=\"1585\">flexibilitzat<\/strong> l\u2019exig\u00e8ncia probat\u00f2ria i pot admetre\u2019s la <strong data-start=\"1628\" data-end=\"1648\">deducci\u00f3 \u00edntegra<\/strong> si les circumst\u00e0ncies mostren afectaci\u00f3 real a l\u2019activitat. Tot i aix\u00ed, conv\u00e9 <strong data-start=\"1727\" data-end=\"1741\">documentar<\/strong> b\u00e9 l\u2019\u00fas (vegeu \u201cProves recomanades\u201d).<\/p>\n<p data-start=\"1781\" data-end=\"2045\"><strong data-start=\"1781\" data-end=\"1800\">Conclusi\u00f3 IRPF:<\/strong> el <strong data-start=\"1804\" data-end=\"1830\">renting per a aut\u00f2noms<\/strong> nom\u00e9s \u00e9s dedu\u00efble a l\u2019IRPF si encaixes en <strong data-start=\"1873\" data-end=\"1885\">excepci\u00f3<\/strong> o acredites <strong data-start=\"1898\" data-end=\"1931\">\u00fas exclusivament professional<\/strong> (especialment exigent en turismes). En furgonetes, el terreny \u00e9s m\u00e9s favorable si l\u2019\u00fas \u00e9s inequ\u00edvocament laboral.<\/p>\n<h3 data-start=\"2052\" data-end=\"2123\"><\/h3>\n<h3 data-start=\"2052\" data-end=\"2123\"><span class=\"ez-toc-section\" id=\"2_Impost_de_Societats_deduccio_natural_amb_correlacio_dingressos\"><\/span>2) Impost de Societats: deducci\u00f3 natural amb correlaci\u00f3 d\u2019ingressos<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2125\" data-end=\"2544\">Per a <strong data-start=\"2131\" data-end=\"2144\">societats<\/strong>, les <strong data-start=\"2150\" data-end=\"2171\">quotes de renting<\/strong> i despeses associades s\u00f3n <strong data-start=\"2198\" data-end=\"2211\">dedu\u00efbles<\/strong> com a despesa si hi ha <strong data-start=\"2235\" data-end=\"2263\">correlaci\u00f3 amb ingressos<\/strong> i correcte registre comptable. Si la companyia assigna vehicles en renting a personal comercial, t\u00e8cnic o log\u00edstic, el <strong data-start=\"2383\" data-end=\"2403\">100% de deducci\u00f3<\/strong> \u00e9s l\u2019escenari habitual, sense perjudici d\u2019ajustos per <strong data-start=\"2458\" data-end=\"2485\">\u00fas particular retribu\u00eft<\/strong> (retribuci\u00f3 en esp\u00e8cie) o altres limitacions espec\u00edfiques.<\/p>\n<p data-start=\"2546\" data-end=\"2650\"><strong data-start=\"2546\" data-end=\"2570\">Conclusi\u00f3 Societats:<\/strong> amb afectaci\u00f3 i comptabilitat ordenada, el <strong data-start=\"2614\" data-end=\"2625\">renting<\/strong> \u00e9s <strong data-start=\"2629\" data-end=\"2649\">dedu\u00efble al 100%<\/strong>.<\/p>\n<h3 data-start=\"2657\" data-end=\"2722\"><\/h3>\n<h3 data-start=\"2657\" data-end=\"2722\"><span class=\"ez-toc-section\" id=\"3_IVA_50_com_a_regla_100_en_suposits_o_amb_prova_robusta\"><\/span>3) IVA: 50% com a regla; 100% en sup\u00f2sits o amb prova robusta<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2724\" data-end=\"2859\">En <strong data-start=\"2727\" data-end=\"2734\">IVA<\/strong> regeix la presumpci\u00f3: deducci\u00f3 del <strong data-start=\"2770\" data-end=\"2777\">50%<\/strong> de l\u2019IVA suportat en vehicles afectes a l\u2019activitat. Per assolir el <strong data-start=\"2846\" data-end=\"2854\">100%<\/strong> cal:<\/p>\n<ul data-start=\"2860\" data-end=\"3110\">\n<li data-start=\"2860\" data-end=\"3037\">Encaixar en <strong data-start=\"2874\" data-end=\"2893\">sup\u00f2sits taxats<\/strong> (mercaderies, transport de viatgers, ensenyament de conductors, proves\/demos de fabricants, <strong data-start=\"2986\" data-end=\"3014\">representants comercials<\/strong>, <strong data-start=\"3016\" data-end=\"3030\">vigil\u00e0ncia<\/strong>), o b\u00e9<\/li>\n<li data-start=\"3038\" data-end=\"3110\"><strong data-start=\"3040\" data-end=\"3053\">Acreditar<\/strong> \u00fas <strong data-start=\"3057\" data-end=\"3087\">exclusivament professional<\/strong> (dif\u00edcil en turismes).<\/li>\n<\/ul>\n<p data-start=\"3112\" data-end=\"3186\">Hisenda pot <strong data-start=\"3124\" data-end=\"3135\">modular<\/strong> el percentatge si ent\u00e9n que l\u2019\u00fas real \u00e9s inferior.<\/p>\n<p data-start=\"3188\" data-end=\"3469\"><strong data-start=\"3188\" data-end=\"3218\">Cessi\u00f3 gratu\u00efta a empleats<\/strong><br data-start=\"3218\" data-end=\"3221\" \/>Si cedeixes el vehicle <strong data-start=\"3244\" data-end=\"3260\">gratu\u00eftament<\/strong> per a \u00fas particular, no repercuteixes IVA a l\u2019empleat; la deducci\u00f3 de l\u2019IVA de les <strong data-start=\"3344\" data-end=\"3354\">quotes<\/strong> es mant\u00e9 segons el grau d\u2019afectaci\u00f3, per\u00f2 cal vigilar possibles <strong data-start=\"3419\" data-end=\"3446\">retribucions en esp\u00e8cie<\/strong> a l\u2019IRPF de l\u2019empleat.<\/p>\n<p data-start=\"3471\" data-end=\"3592\"><strong data-start=\"3471\" data-end=\"3489\">Conclusi\u00f3 IVA:<\/strong> en general <strong data-start=\"3501\" data-end=\"3508\">50%<\/strong>; per al <strong data-start=\"3517\" data-end=\"3525\">100%<\/strong>, sup\u00f2sit d\u2019excepci\u00f3 o <strong data-start=\"3548\" data-end=\"3564\">prova s\u00f2lida<\/strong> d\u2019\u00fas exclusiu professional.<\/p>\n<h3 data-start=\"3599\" data-end=\"3649\"><\/h3>\n<h3 data-start=\"3599\" data-end=\"3649\"><span class=\"ez-toc-section\" id=\"4_Proves_recomanades_com_blindar_lafectacio\"><\/span>4) Proves recomanades: com blindar l\u2019afectaci\u00f3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3651\" data-end=\"3706\">Per defensar deduccions del <strong data-start=\"3679\" data-end=\"3705\">renting per a aut\u00f2noms<\/strong>:<\/p>\n<ul data-start=\"3707\" data-end=\"4244\">\n<li data-start=\"3707\" data-end=\"3805\"><strong data-start=\"3709\" data-end=\"3728\">Geolocalitzaci\u00f3<\/strong> i rutes professionals (GPS\/flota, app de rutes, tac\u00f2graf on correspongui).<\/li>\n<li data-start=\"3806\" data-end=\"3874\"><strong data-start=\"3808\" data-end=\"3837\">Agenda i parts de treball<\/strong> amb adreces de clients\/prove\u00efdors.<\/li>\n<li data-start=\"3875\" data-end=\"3943\"><strong data-start=\"3877\" data-end=\"3890\">Retolaci\u00f3<\/strong> corporativa del vehicle (indici d\u2019\u00fas empresarial).<\/li>\n<li data-start=\"3944\" data-end=\"4031\"><strong data-start=\"3946\" data-end=\"3971\">Pol\u00edtica interna d\u2019\u00fas<\/strong> (prohibici\u00f3 o l\u00edmits d\u2019\u00fas privat; assignaci\u00f3 nominativa).<\/li>\n<li data-start=\"4032\" data-end=\"4103\"><strong data-start=\"4034\" data-end=\"4051\">Estacionament<\/strong> a la seu\/taller fora d\u2019horari, quan sigui viable.<\/li>\n<li data-start=\"4104\" data-end=\"4178\"><strong data-start=\"4106\" data-end=\"4129\">Evid\u00e8ncies f\u00edsiques<\/strong> en furgonetes (mampara, prestatgeries, eines).<\/li>\n<li data-start=\"4104\" data-end=\"4178\"><strong data-start=\"4181\" data-end=\"4213\">Contractes\/ordres de treball<\/strong> que justifiquin despla\u00e7aments.<\/li>\n<\/ul>\n<p data-start=\"4246\" data-end=\"4356\">La <strong data-start=\"4249\" data-end=\"4263\">coher\u00e8ncia<\/strong> entre documentaci\u00f3, activitat i configuraci\u00f3 del vehicle \u00e9s decisiva davant una comprovaci\u00f3.<\/p>\n<h3 data-start=\"4363\" data-end=\"4406\"><span class=\"ez-toc-section\" id=\"5_Quin_vehicle_conve_segons_el_perfil\"><\/span>5) Quin vehicle conv\u00e9 segons el perfil?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"4408\" data-end=\"4908\">\n<li data-start=\"4408\" data-end=\"4526\"><strong data-start=\"4410\" data-end=\"4439\">Repartiment\/log\u00edstica\/SAT<\/strong>: furgonetes o mixtos de mercaderies \u2192 millor encaix per <strong data-start=\"4496\" data-end=\"4513\">100% IRPF\/IVA<\/strong> amb prova.<\/li>\n<li data-start=\"4527\" data-end=\"4710\"><strong data-start=\"4529\" data-end=\"4550\">Comercials\/vendes<\/strong>: turismes per a <strong data-start=\"4567\" data-end=\"4584\">representants<\/strong> \u2192 opcions reals per <strong data-start=\"4605\" data-end=\"4619\">100% d\u2019IVA<\/strong> si s\u2019hi encaixa i es prova; a l\u2019<strong data-start=\"4652\" data-end=\"4660\">IRPF<\/strong>, deducci\u00f3 complexa excepte afectaci\u00f3 exclusiva.<\/li>\n<li data-start=\"4711\" data-end=\"4908\"><strong data-start=\"4713\" data-end=\"4733\">Direcci\u00f3\/\u00fas mixt<\/strong>: turismes amb \u00fas privat inevitable \u2192 assumeix <strong data-start=\"4780\" data-end=\"4793\">50% d\u2019IVA<\/strong> i <strong data-start=\"4796\" data-end=\"4820\">no dedu\u00efble a l\u2019IRPF<\/strong>; valora alternatives (retribuci\u00f3 en esp\u00e8cie ben valorada, protocols interns i control).<\/li>\n<\/ul>\n<h3 data-start=\"4915\" data-end=\"4958\"><span class=\"ez-toc-section\" id=\"6_Checklist_abans_de_signar_un_renting\"><\/span>6) Checklist abans de signar un renting<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol data-start=\"4960\" data-end=\"5457\">\n<li data-start=\"4960\" data-end=\"5040\"><strong data-start=\"4963\" data-end=\"4982\">Necessitat real<\/strong> i <strong data-start=\"4985\" data-end=\"4995\">encaix<\/strong> amb l\u2019activitat (clients, rutes, c\u00e0rrega).<\/li>\n<li data-start=\"5041\" data-end=\"5141\"><strong data-start=\"5044\" data-end=\"5064\">Tipus de vehicle<\/strong> (turisme vs. mixt\/furg\u00f3) i <strong data-start=\"5092\" data-end=\"5108\">configuraci\u00f3<\/strong> (mampara, c\u00e0rrega, retolaci\u00f3).<\/li>\n<li data-start=\"5142\" data-end=\"5207\"><strong data-start=\"5145\" data-end=\"5158\">Contracte<\/strong>: durada, serveis inclosos, km, penalitzacions.<\/li>\n<li data-start=\"5208\" data-end=\"5277\"><strong data-start=\"5211\" data-end=\"5228\">Pol\u00edtica d\u2019\u00fas<\/strong> i <strong data-start=\"5231\" data-end=\"5260\">registre de despla\u00e7aments<\/strong> des del dia 1.<\/li>\n<li data-start=\"5278\" data-end=\"5365\"><strong data-start=\"5281\" data-end=\"5304\">Full de ruta fiscal<\/strong>: qu\u00e8 dedueixo a IRPF\/IS\/IVA i <strong data-start=\"5335\" data-end=\"5352\">quines proves<\/strong> conservar.<\/li>\n<li data-start=\"5366\" data-end=\"5457\"><strong data-start=\"5369\" data-end=\"5384\">Simulacions<\/strong>: compara renting vs. compra\/leasing amb el teu <strong data-start=\"5432\" data-end=\"5456\">escenari fiscal real<\/strong>.<\/li>\n<\/ol>\n<h3 data-start=\"5464\" data-end=\"5505\"><span class=\"ez-toc-section\" id=\"7_Com_tajudem_des_dArias_Assessors\"><\/span>7) Com t\u2019ajudem des d\u2019Arias Assessors<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"5507\" data-end=\"5864\">\n<li data-start=\"5507\" data-end=\"5572\"><strong data-start=\"5509\" data-end=\"5532\">Planificaci\u00f3 fiscal<\/strong> (IRPF\/IS\/IVA) per al teu cas concret.<\/li>\n<li data-start=\"5573\" data-end=\"5674\"><strong data-start=\"5575\" data-end=\"5608\">Disseny del dossier probatori<\/strong> (geolocalitzaci\u00f3, parts, pol\u00edtica d\u2019\u00fas, evid\u00e8ncies de c\u00e0rrega).<\/li>\n<li data-start=\"5675\" data-end=\"5779\"><strong data-start=\"5677\" data-end=\"5702\">Revisi\u00f3 de contractes<\/strong> de renting i costos (assegurances, manteniments, pneum\u00e0tics, substituci\u00f3).<\/li>\n<li data-start=\"5780\" data-end=\"5864\"><strong data-start=\"5782\" data-end=\"5819\">Preparaci\u00f3 comptable i tribut\u00e0ria<\/strong> per superar una <strong data-start=\"5836\" data-end=\"5849\">inspecci\u00f3<\/strong> amb garanties.<\/li>\n<\/ul>\n<p data-start=\"5866\" data-end=\"5951\">Volem que el <strong data-start=\"5879\" data-end=\"5905\">renting per a aut\u00f2noms<\/strong> optimitzi el teu negoci <strong data-start=\"5930\" data-end=\"5950\">sense sobresalts<\/strong>.<\/p>\n<h3 data-start=\"5958\" data-end=\"5971\"><span class=\"ez-toc-section\" id=\"Conclusio\"><\/span>Conclusi\u00f3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"5973\" data-end=\"6509\">El <strong data-start=\"5976\" data-end=\"6002\">renting per a aut\u00f2noms<\/strong> no \u00e9s m\u00e9s (ni menys) dedu\u00efble que la compra pel simple fet de ser renting: <strong data-start=\"6078\" data-end=\"6120\">tot dep\u00e8n de l\u2019afectaci\u00f3 i de la prova<\/strong>. A l\u2019<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/irpf.html\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"6126\" data-end=\"6134\">IRPF<\/strong><\/a>, els turismes ho tenen dif\u00edcil fora de les excepcions; a <strong data-start=\"6192\" data-end=\"6205\">Societats<\/strong>, la deducci\u00f3 \u00e9s natural si hi ha correlaci\u00f3 amb ingressos; i a l\u2019<strong data-start=\"6271\" data-end=\"6278\">IVA<\/strong>, la regla \u00e9s <strong data-start=\"6292\" data-end=\"6299\">50%<\/strong> amb opci\u00f3 al <strong data-start=\"6313\" data-end=\"6321\">100%<\/strong> en sup\u00f2sits concrets o amb acreditaci\u00f3 robusta. Si vols un pla clar i defensable, a <strong data-start=\"6406\" data-end=\"6425\">Arias Assessors<\/strong> t\u2019ajudem a triar vehicle, documentar l\u2019\u00fas i maximitzar la deducci\u00f3 dins de la llei.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cada cop m\u00e9s negocis opten pel renting per a aut\u00f2noms en lloc de comprar vehicle. T\u00e9 sentit: aporta previsibilitat de costos, serveis inclosos i renovaci\u00f3 de flota. Ara b\u00e9, fiscalment la clau \u00e9s l\u2019afectaci\u00f3 a l\u2019activitat i la prova del seu \u00fas. A continuaci\u00f3 resumim,&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4531,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Renting per a aut\u00f2noms: com tributa a l\u2019IRPF i l\u2019Impost de Societats<\/title>\n<meta name=\"description\" content=\"Renting per a aut\u00f2noms: com tributa a IRPF, Societats i IVA, qu\u00e8 es pot deduir i quines proves cal aportar per defensar-ho davant Hisenda.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ariasassessors.com\/?p=4528\" \/>\n<meta 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