{"id":4008,"date":"2023-09-24T09:44:45","date_gmt":"2023-09-24T07:44:45","guid":{"rendered":"https:\/\/www.gestoriadelaguardia.com\/?p=4008"},"modified":"2025-04-30T13:40:26","modified_gmt":"2025-04-30T11:40:26","slug":"nova-deduccio-temporal-per-la-compra-de-vehicles-electrics-endollables","status":"publish","type":"post","link":"https:\/\/www.gestoriadelaguardia.com\/ca\/2023\/09\/nova-deduccio-temporal-per-la-compra-de-vehicles-electrics-endollables\/","title":{"rendered":"Nova deducci\u00f3 per la compra de vehicles el\u00e8ctrics \u201cendollables\u201d"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Dret a la deducci\u00f3<\/h2>\n<p>Es pot aplicar la deducci\u00f3 per la compra d\u2019un vehicle el\u00e8ctric nou, sempre i quan estigui destinat a l\u2019\u00fas particular.<\/p>\n<h2 class=\"wp-block-heading\">Quin \u00e9s el percentatge de deducci\u00f3 i en quin per\u00edode impositiu s\u2019aplica?<\/h2>\n<p>Hi ha dos alternatives:<\/p>\n<ul>\n<li>Si compres el vehicle a partir del 30\/06\/2023 i fins el 31\/12\/2024, et podr\u00e0s deduir el 15% del valor d\u2019adquisici\u00f3. En aquest cas, haur\u00e0s d\u2019aplicar la deducci\u00f3 en l\u2019any en que matricules el vehicle.<\/li>\n<li>Si fas lliuraments de quantitats a compte de la futura compra del vehicle que suposin, al menys, el 25% del valor d\u2019adquisici\u00f3, a partir del 30\/06\/2023 i fins el 31\/12\/2024, podr\u00e0s aplicar la deducci\u00f3 pel 15% del valor de compra. L\u2019abonament de la quantitat restant i la compra del vehicle s\u2019haur\u00e0 de fer abans de que finalitzi el segon per\u00edode impositiu immediat posterior a aquell en el que es va fer el pagament de la quantitat. Veiem un exemple:\n<ul>\n<li>Si vas fent pagaments a 2023 (des del 30\/6\/2023) que suposin al menys el 25% del preu d\u2019adquisici\u00f3 del vehicle, tindr\u00e0s fins el 31\/12\/2025 per realitzar el pagament de la quantitat restant i comprar-lo.<\/li>\n<li>Si a 2024 vas fent pagaments que suposin al menys el 25% del preu d\u2019adquisici\u00f3 de vehicle, tindr\u00e0s fins el 31\/12\/2026 per realitzar el pagament de la quantitat rentant i comprar-lo.<\/li>\n<li>Si fas pagaments a 2023 (des del 30\/06\/2023) i tamb\u00e9 en fas a 2024 per arribar al 25% del preu d\u2019adquisici\u00f3, tindr\u00e0s fins el 31\/12\/2026 per fer el pagament de la part restant i comprar-lo.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>En aquest cas practicar\u00e0s la deducci\u00f3 en el per\u00edode impositiu en el que la quantitat a compte per la futura compra arribi al 25% del preu d\u2019adquisici\u00f3.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Quina \u00e9s la base m\u00e0xima de deducci\u00f3?<\/strong><\/h2>\n<p>La base de la deducci\u00f3 \u00e9s el valor de compra del vehicle, incloses les despeses i tributs inherents a la compra, i no formaran part les quantitats subvencionades ni les que vagin a ser-ho via algun programa d\u2019ajut p\u00fablic.<\/p>\n<p>En tot cas, la base de deducci\u00f3 no podr\u00e0 excedir de 20.000 euros.<\/p>\n<h2 class=\"wp-block-heading\">Quin requisits ha de complir el vehicle?<\/h2>\n<ul>\n<li>No podr\u00e0 estar afecte a una activitat econ\u00f2mica<\/li>\n<li>Haur\u00e0 de ser matriculat per primer cop i abans del 31\/12\/2024 en el cas de comprar-lo, o abans de que acabi el segon per\u00edode impositiu immediat posterior a aquell en el que es va produir el pagament de la quantitat a compte<\/li>\n<li>El preu de venda del vehicle adquirit no podr\u00e0 superar l\u2019import m\u00e0xim establert, en el seu cas, per a cada tipus de vehicle segons l\u2019 Annex III del RD 266\/2021.<\/li>\n<\/ul>\n<p>El vehicles hauran de pert\u00e0nyer a unes determinades categories, figurar a la Base de Vehicles del IDAE (<a href=\"http:\/\/coches.idae.es\/base-datos\/vehiculos-elegibles-programa-MOVES\" target=\"_blank\" rel=\"noopener\">http:\/\/coches.idae.es\/base-datos\/vehiculos-elegibles-programa-MOVES<\/a>) i complir una s\u00e8rie de requisits.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nova deducci\u00f3 per la compra de vehicles el\u00e8ctrics \u201cendollables\u201d<\/p>\n","protected":false},"author":1,"featured_media":4010,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14],"tags":[],"class_list":["post-4008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"_links":{"self":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/4008","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/comments?post=4008"}],"version-history":[{"count":3,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/4008\/revisions"}],"predecessor-version":[{"id":4088,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/posts\/4008\/revisions\/4088"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/media\/4010"}],"wp:attachment":[{"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/media?parent=4008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/categories?post=4008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gestoriadelaguardia.com\/ca\/wp-json\/wp\/v2\/tags?post=4008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}