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MEDIUM
FISCAL

Vehicle rental reimbursement must be 20% of new market value

V2576-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2576-25
Published
18 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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