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V0798-22 ·11 April 2022 ·consulta-vinculante Medium impact
Tax

Compensation for use of private vehicles may be exempt from Income Tax under certain limits and requirements

An employee has enquired whether monthly subsidies for the use of a private car and diesel allowances are subject to taxation. The DGT has ruled that these amounts may be exempt provided that travel is justified and they do not exceed the limit of €0.19 per kilometre, plus tolls and parking.

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2022-04-11PublishedPublished 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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