{"id":199741,"date":"2025-11-12T11:32:37","date_gmt":"2025-11-12T10:32:37","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&#038;p=199741"},"modified":"2025-11-12T11:32:40","modified_gmt":"2025-11-12T10:32:40","slug":"italia-prorroga-de-la-limitacion-del-derecho-a-deduccion-del-iva-sobre-determinados-vehiculos","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/es\/italia-prorroga-de-la-limitacion-del-derecho-a-deduccion-del-iva-sobre-determinados-vehiculos\/","title":{"rendered":"Italia: pr\u00f3rroga de la limitaci\u00f3n del derecho a deducci\u00f3n del IVA sobre determinados veh\u00edculos"},"content":{"rendered":"\n<p>El 27 de octubre de 2025, la Comisi\u00f3n Europea public\u00f3 una propuesta que autoriza a Italia a <strong>prorrogar hasta el 31 de diciembre de 2028<\/strong> la medida que limita al <strong>40 %<\/strong> el derecho a deducci\u00f3n del IVA sobre la compra y los gastos relacionados con determinados veh\u00edculos de motor de carretera <strong>cuando no se utilizan exclusivamente con fines profesionales<\/strong>.<\/p>\n\n<p>Esta limitaci\u00f3n tambi\u00e9n se aplica a operaciones como el montaje, el arrendamiento, la reparaci\u00f3n, el mantenimiento y los gastos asociados (combustibles, lubricantes, etc.).<\/p>\n\n<p>A cambio, Italia podr\u00e1 seguir <strong>sin gravar el uso privado de estos veh\u00edculos<\/strong>, siempre que la deducci\u00f3n del IVA ya est\u00e9 limitada al 40 %.<\/p>\n\n<p>Roma justifica esta pr\u00f3rroga por la dificultad de distinguir el uso profesional y privado de los veh\u00edculos, tanto para las empresas como para la administraci\u00f3n tributaria. La Comisi\u00f3n considera la medida proporcionada y eficaz para combatir el fraude y los abusos.<\/p>\n\n<p>Si Italia desea mantener esta medida despu\u00e9s de 2028, deber\u00e1 presentar una nueva solicitud antes del 31 de marzo de 2028.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-4476o\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-4476o \"><div class=\"eb-notice-wrapper eb-notice-4476o\" data-id=\"eb-notice-4476o\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u00bfDesea saber m\u00e1s?<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">ASD Group acompa\u00f1a a las empresas en sus obligaciones en materia de IVA. Nuestros expertos pueden ayudarle a comprender el impacto de estas medidas en sus actividades en Italia y en la Uni\u00f3n Europea.<br><br><a href=\"https:\/\/www.asd-int.com\/es\/contacto\/\">No dude en contactar con nuestros expertos<\/a> para estar preparados ante futuras evoluciones.<\/div><\/div><\/div><\/div><\/div>\n\n<p>Fuente: <a href=\"https:\/\/data.consilium.europa.eu\/doc\/document\/ST-14560-2025-INIT\/en\/pdf\">Comisi\u00f3n Europea<\/a> (PDF en ingl\u00e9s)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 27 de octubre de 2025, la Comisi\u00f3n Europea public\u00f3 una propuesta que autoriza a Italia a prorrogar hasta el 31 de diciembre de 2028&#8230;<\/p>\n","protected":false},"author":36,"featured_media":199619,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3678],"tags":[3482],"pays":[1182],"class_list":["post-199741","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es","tag-iva-es","pays-italie-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Italia: pr\u00f3rroga de la limitaci\u00f3n de la deducci\u00f3n del IVA | ASD Group<\/title>\n<meta name=\"description\" content=\"Italia prorroga hasta 2028 la limitaci\u00f3n al 40 % del derecho a deducci\u00f3n del IVA sobre determinados veh\u00edculos no utilizados exclusivamente con fines profesionales.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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