Skip to content
V1288-20 ·7 May 2020 ·consulta-vinculante Medium impact
Tax

Provision of a vehicle as a benefit in kind is subject to VAT

A worker inquired whether the provision of a vehicle through a renting agreement as part of their variable remuneration is subject to VAT. The DGT ruled that, as there is a direct link between the service provided and the consideration, it constitutes a service provided for consideration and is therefore subject to the tax.

In 6 key points

Lifecycle

2020-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact