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A query was raised regarding how to value benefits in kind when an employee uses a company vehicle acquired through a leasing agreement. The Directorate General for Taxes (DGT) clarifies that, if the employer is not the owner, the valuation is 20% of the annual market value of the vehicle as if it were new.
Cuestión planteada Tratamiento fiscal de la retribución en especie del trabajador en el IRPF, teniendo en cuenta que el vehículo adquirido por la empresa mediante leasing, es de segunda mano.
Si el vehículo se utiliza para fines particulares y la empresa no es propietaria (como en un leasing), la retribución en especie es el 20% anual del valor de mercado que correspondería al vehículo si fuese nuevo. Este valor de mercado se fija según el periodo impositivo en que se celebró el contrato e incluye gastos y tributos. La retribución incluye seguros, impuestos municipales y mantenimiento, pero no el carburante, que se considera una retribución independiente. La imputación depende de la disponibilidad del vehículo para uso particular, no de su uso efectivo.
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