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V0228-25 ·4 March 2025 ·consulta-vinculante Medium impact
Tax

Vehicle company benefits depend on availability for private use, not actual usage

An employee asks whether company vehicle benefits based on annual hours percentage are correct. The DGT responds that the criterion should be availability for private use, not mileage or actual usage.

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2025-03-04PublishedPublished 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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