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V1670-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Valuation of company car benefits in kind depends on availability for private use

A worker has enquired about the taxation of a rental vehicle and fuel costs when used for both professional and private purposes. The DGT has stated that benefits in kind are based on the availability of the vehicle for private use, rather than mileage or hours of use.

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2024-07-10PublishedPublished 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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