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V0593-23 ·13 March 2023 ·consulta-vinculante Medium impact
Tax

The transfer of vehicles to employees without salary reduction is considered an operation not subject to VAT

A company inquires whether making renting vehicles available to executives and sales staff without affecting their salary constitutes a consideration-based supply. The DGT responds that, as there is no direct consideration or waiver of remuneration, the operation is free of charge and not subject to VAT.

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2023-03-13PublishedPublished 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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