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A professional inquires how to value the transfer of a company vehicle for professional use. The DGT clarifies that, as it is a service lease and not an employment relationship, the 20% cost rule does not apply.
Question posed: Valuation of the benefit in kind corresponding to the transfer of the vehicle.
The transfer of a vehicle for the development of a professional activity constitutes a benefit in kind classified as income from economic activity. Its valuation must be carried out at its normal market value pursuant to Article 43.1 of the Personal Income Tax Law. The rule allowing the valuation of vehicle use at 20% of the annual cost is exclusive to income from employment.
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