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A company has requested clarification on whether providing passenger vehicles to its sales staff for work purposes constitutes a benefit in kind. The Directorate General for Taxes (DGT) indicates that the existence of such a benefit depends on whether the vehicles are actually used or made available for private purposes.
Companies must distinguish between vehicles used strictly for professional purposes and those available for private use to correctly determine tax obligations regarding benefits in kind.
The tax team reviews your specific situation.
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