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V2503-24 ·9 December 2024 ·consulta-vinculante Medium impact
Tax

Benefit-in-kind for company cars depends on availability for private use, not actual usage

An employee inquired whether it is correct for their company to impute all time outside of working hours as benefit-in-kind income. The DGT ruled that such remuneration arises from the availability of the vehicle for private purposes, regardless of whether it is actually used.

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2024-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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