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V0432-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Specified remuneration for vehicle use in renting based on new vehicle market value

The DGT clarifies that 20% annual rate on the market value of a new vehicle should be applied when an employee uses a vehicle under a renting agreement for personal purposes.

In 5 key points

How it affects those involved

Employers must apply a 20% annual rate on the market value of a new vehicle when calculating species remuneration for personal vehicle use under a renting agreement.

Lifecycle

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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