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V1931-22 ·12 September 2022 ·consulta-vinculante Medium impact
Tax

Availability of vehicles for private use may constitute a benefit in kind

A company has requested clarification on whether providing vehicles to its sales staff for work purposes constitutes a benefit in kind. The DGT indicates that this will depend on whether employees use them for private purposes and whether an appropriate allocation criterion is established.

In 6 key points

Lifecycle

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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