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V5247-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Costs for adapting an employee's private vehicle constitute benefits in kind

A company has enquired whether expenses paid to adapt a disabled employee's vehicle are considered benefits in kind. The DGT has ruled that they are, as the employee derives a personal benefit from them.

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Lifecycle

2016-12-13PublishedPublished 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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