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V0032-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

The transfer of a vehicle for professional use constitutes a benefit in kind from economic activity

A professional inquires how to value the transfer of a company vehicle for professional use. The DGT clarifies that, as it is a service lease and not an employment relationship, the 20% cost rule does not apply.

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2021-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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