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V1930-22 ·12 September 2022 ·consulta-vinculante Medium impact
Tax

The availability of vehicles for private purposes may constitute benefits in kind

A company inquires whether making vehicles available to its sales representatives constitutes benefits in kind. The DGT indicates that it will depend on the availability for private purposes and that, if the workers were commercial agents, it would constitute income from economic activity.

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2022-09-12PublishedPublished 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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