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An employee asks whether company vehicle benefits based on annual hours percentage are correct. The DGT responds that the criterion should be availability for private use, not mileage or actual usage.
Question raised: Taxation under Personal Income Tax (IRPF) regarding private use.
Remuneration in kind for the use of vehicles is determined by the ability to have the vehicle at one's disposal for private purposes, regardless of whether there is actual use. Criteria based on mileage or actual hours of use are not acceptable. Availability for private purposes does not occur if the vehicle remains at the company headquarters during non-working periods. The exact valuation of this availability is a question of fact that must be determined by the Administration.
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