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V0422-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Vehicle availability for private use constitutes species income regardless of actual usage

A company asks how to calculate species income for employees' use of company vehicles. The DGT states that the key factor is the vehicle's availability for private use, not mileage or actual usage hours.

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2025-03-20PublishedPublished 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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