{"id":4281,"date":"2023-04-10T12:59:57","date_gmt":"2023-04-10T12:59:57","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=4281"},"modified":"2023-04-13T17:11:14","modified_gmt":"2023-04-13T17:11:14","slug":"welcome-to-the-world-of-electric-vehicle-tax-credits","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/welcome-to-the-world-of-electric-vehicle-tax-credits\/","title":{"rendered":"Bienvenido al mundo de los cr\u00e9ditos fiscales para veh\u00edculos el\u00e9ctricos"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>&lt;Hey there, fellow earthling! Let&#039;s chat about those shiny new electric vehicles and how you can snag some sweet tax credits while saving the planet. Ready? Buckle up!<\/p>\n<p>Entonces, primero lo primero, hablemos de qu\u00e9 hace que un veh\u00edculo sea \u201ccalificado\u201d para el <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8936\" rel=\"noopener\" target=\"_blank\">Cr\u00e9dito para veh\u00edculos el\u00e9ctricos enchufables<\/a>. Un veh\u00edculo que cumple los requisitos es una maravilla nueva de cuatro ruedas que:\n<\/p>\n<h2>\u00bfQui\u00e9nes y qu\u00e9 requisitos se cumplen?<\/h2>\n<ul>\n<li>Pesa menos de 14.000 libras (aqu\u00ed no hay elefantes, amigos), y <\/li>\n<li>Funciona principalmente con un motor el\u00e9ctrico alimentado por una bater\u00eda con una capacidad m\u00ednima de cuatro kilovatios hora, que puede recargarse desde una fuente externa (como tu casa o esa cafeter\u00eda de moda de la calle).<\/li>\n<li>Precio de compra original: $200.000 (la mitad para cada c\u00f3nyuge)<\/li>\n<\/ul>\n<p>Ahora bien, si te preguntas si tu nuevo coche el\u00e9ctrico de ensue\u00f1o cumple los requisitos para obtener el cr\u00e9dito fiscal, normalmente puedes confiar en la certificaci\u00f3n del fabricante. Pero hay otros requisitos que debes cumplir para reclamar el cr\u00e9dito: <\/p>\n<ul>\n<li>Debes ser propietario del veh\u00edculo (lo sentimos, arrendatarios: solo el arrendador recibe el cr\u00e9dito)., <\/li>\n<li>Debes ser propietario del veh\u00edculo (lo sentimos, arrendatarios: solo el arrendador recibe el cr\u00e9dito)., <\/li>\n<li>El veh\u00edculo debe salir a la carretera durante el a\u00f1o fiscal, <\/li>\n<li>Debes ser el primero en usar el veh\u00edculo, <\/li>\n<li>El veh\u00edculo debe estar dise\u00f1ado para circular por calles, carreteras y autopistas p\u00fablicas (nada de veh\u00edculos lunares)., <\/li>\n<li>Debes adquirir el veh\u00edculo para uso personal o para arrendarlo a otros (no para revenderlo), <\/li>\n<li>El veh\u00edculo debe usarse principalmente en los Estados Unidos, y <\/li>\n<li>Si se compra a partir del 16 de agosto de 2022, deber\u00e1 ensamblarse en Norteam\u00e9rica (\u00a1gracias a la Ley de Reducci\u00f3n de la Inflaci\u00f3n!).<\/li>\n<\/ul>\n<h2>C\u00f3mo reclamar el cr\u00e9dito: una gu\u00eda pr\u00e1ctica<\/h2>\n<p><strong>\u00bfListo para reclamar tu cr\u00e9dito? <\/strong>Archivo <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8936\" rel=\"noopener\" target=\"_blank\">Formulario 8936 <\/a>y transfiera la parte comercial al Formulario 3800. Tenga en cuenta que si su veh\u00edculo califica para el Cr\u00e9dito para Veh\u00edculos Motorizados El\u00e9ctricos Enchufables Calificados (Formulario 8936), no puede reclamar tambi\u00e9n el <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8910\" rel=\"noopener\" target=\"_blank\">Cr\u00e9dito alternativo para veh\u00edculos a motor<\/a>.<\/p>\n<h2>Impacto o coordinaci\u00f3n con otros cr\u00e9ditos y depreciaci\u00f3n<\/h2>\n<p>No olvides que el cr\u00e9dito afecta a tu veh\u00edculo. <a href=\"https:\/\/www.irs.gov\/pub\/irs-utl\/2015_NTF_Depreciation_and_Basis.pdf\" rel=\"noopener\" target=\"_blank\">base depreciable<\/a>, que se reduce por el importe total del cr\u00e9dito. Y si el veh\u00edculo ya no cumple los requisitos para el cr\u00e9dito, es posible que tenga que recuperar parte o la totalidad del mismo (m\u00fasica ominosa de fondo).<\/p>\n<p><strong><a href=\"https:\/\/www.irs.gov\/inflation-reduction-act-of-2022\" rel=\"noopener\" target=\"_blank\">Ley de Reducci\u00f3n de la Inflaci\u00f3n<\/a> El cr\u00e9dito fiscal para veh\u00edculos el\u00e9ctricos enchufables cualificados ha revolucionado un poco las cosas, as\u00ed que aqu\u00ed ten\u00e9is un breve resumen de los cambios:<\/strong><\/p2>\n<\/br><br \/>\n<strong>Para el a\u00f1o fiscal 2022: <\/strong><\/p>\n<ul>\n<li>Si <a href=\"https:\/\/www.irs.gov\/credits-deductions\/credits-for-new-electric-vehicles-purchased-in-2022-or-before\" rel=\"noopener\" target=\"_blank\">Comprado antes del 16\/08\/22<\/a>: Hasta $7,500 de cr\u00e9dito para un veh\u00edculo el\u00e9ctrico nuevo que cumpla con los requisitos, pero se aplican reglas de eliminaci\u00f3n gradual despu\u00e9s de la venta n\u00famero 200,000 del fabricante. <\/li>\n<li>Si <a href=\"https:\/\/www.irs.gov\/credits-deductions\/credits-for-new-clean-vehicles-purchased-in-2023-or-after\" rel=\"noopener\" target=\"_blank\">Comprado el 16\/08\/22 o despu\u00e9s.<\/a>: Igual que lo anterior, pero el veh\u00edculo debe ensamblarse en Norteam\u00e9rica.<\/li>\n<\/ul>\n<p><strong>Para el a\u00f1o fiscal 2023: <\/strong><\/p>\n<ul>\n<li>El cr\u00e9dito para veh\u00edculos el\u00e9ctricos enchufables que cumplen los requisitos ahora se llama cr\u00e9dito para veh\u00edculos limpios. <\/li>\n<li>Importe del cr\u00e9dito (m\u00e1ximo $7,500): $3,750 si se cumple el requisito de minerales cr\u00edticos, m\u00e1s $3,750 si se cumple el requisito de componentes de la bater\u00eda. <\/li>\n<li>No hay eliminaci\u00f3n gradual basada en las ventas del fabricante\n<li>No hay cr\u00e9dito si tu <a href=\"https:\/\/www.healthcare.gov\/glossary\/modified-adjusted-gross-income-magi\/\" rel=\"noopener\" target=\"_blank\">AGI modificado <\/a>es demasiado alto o si el precio de venta sugerido por el fabricante del veh\u00edculo supera ciertos l\u00edmites <\/li>\n<li>Los concesionarios deben proporcionarle un informe a usted y al IRS. <\/li>\n<li>El Cr\u00e9dito para Veh\u00edculos Limpios tambi\u00e9n incluye veh\u00edculos que anteriormente reun\u00edan los requisitos para el Cr\u00e9dito Alternativo para Veh\u00edculos Automotores.<\/li>\n<\/ul>\n<p>Ahora bien, si est\u00e1 buscando comprar un nuevo veh\u00edculo el\u00e9ctrico enchufable o un veh\u00edculo de pila de combustible (FCV) en 2023 o despu\u00e9s, podr\u00eda ser elegible para un <a href=\"https:\/\/www.irs.gov\/credits-deductions\/credits-for-new-clean-vehicles-purchased-in-2023-or-after\" rel=\"noopener\" target=\"_blank\">cr\u00e9dito fiscal para veh\u00edculos limpios<\/a>. Aseg\u00farate de cumplir con los requisitos y recuerda que el cr\u00e9dito no es reembolsable, \u00a1as\u00ed que \u00fasalo o pi\u00e9rdelo!<\/p>\n<p>Para reclamar el cr\u00e9dito, presente el Formulario 8936 junto con su declaraci\u00f3n de impuestos y no olvide incluir el n\u00famero de identificaci\u00f3n del veh\u00edculo (VIN). \u00a1Y listo! Ya domina el arte de los cr\u00e9ditos fiscales para veh\u00edculos el\u00e9ctricos. \u00a1Ahora disfrute de un viaje silencioso y ecol\u00f3gico, usted, contribuyente inteligente!<\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"8101689985\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":4153,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - 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