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V1189-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Company subsidies for employee private vehicle leasing are deemed income in kind

The DGT clarifies that monthly subsidies given by a company to employees for private vehicle leasing are considered income in kind and explains how they should be valued.

In 6 key points

Lifecycle

2025-07-01PublishedPublished 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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