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A company has enquired whether providing employees with access to renting contracts, with the cost deducted from their salary, constitutes a benefit in kind. The Directorate-General for Tax (DGT) clarifies that if it is merely a payment mediation service, it is cash remuneration; however, if it is stipulated in a contract or collective agreement as a benefit, it is classified as a benefit in kind.
Cuestión planteada Tratamiento fiscal aplicable a la cesión de uso de los vehículos que la entidad ofrecería a sus empleados.
Si la empresa actúa como mediadora de pago para que el empleado adquiera el servicio, se trata de una retribución dineraria. No obstante, si la entrega del vehículo está pactada en el contrato de trabajo o convenio colectivo, constituye retribución en especie. En este último caso, si el vehículo no es propiedad de la empresa, la valoración anual es el 20% del valor de mercado del vehículo nuevo. Esta retribución incluye seguros, impuestos y mantenimiento, pero no el carburante, que sería una retribución independiente.
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