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V2576-25 ·18 December 2025 ·consulta-vinculante Medium impact
Tax

Vehicle rental reimbursement must be 20% of new market value

A company asks whether it can value vehicle rental reimbursements by their real cost. The DGT replies that, since the vehicles are not owned by the company, a 20% annual market value of a new vehicle must be applied.

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2025-12-18PublishedPublished 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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