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V1387-24 ·12 June 2024 ·consulta-vinculante Medium impact
Tax

Mobile rental and flat rates may be in kind or cash remuneration depending on nature and agreement

The DGT clarifies whether mobile rental and flat-rate payments to employees constitute in-kind remuneration, depending on whether the expense is an employer-owned business expense or a personal expense paid by the employer.

In 6 key points

Lifecycle

2024-06-12PublishedPublished 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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