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A company asks how to calculate species income for employees' use of company vehicles. The DGT states that the key factor is the vehicle's availability for private use, not mileage or actual usage hours.
Question posed: Taxation under Personal Income Tax (IRPF) regarding private use.
Remuneration in kind for vehicles occurs when the employee has the power to dispose of the asset for private use, regardless of whether actual use exists. Calculations based on hours of use or mileage are not acceptable, as the key parameter is availability. This availability does not exclude rest periods and does not occur if the vehicle remains at the company headquarters during non-working periods.
What is published here, applied to a company or a specific case. The first meeting is free.
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