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A company asks whether the grant of a rental vehicle for mixed use and a second vehicle for exclusive use by the worker and their spouse constitutes remuneration in kind. The DGT responds that both cases do, and outlines their assessment and deductibility.
Cuestión planteada 1º) Si el primer vehículo está siendo utilizado conjuntamente para la actividad de la empresa y para fines particulares del trabajador desplazado a territorio español se considera retribución en especie para este último, si se podría considerar como retribución en especie el segundo vehículo cedido al mismo trabajador que es utilizado íntegramente para sus fines particulares y de su cónyuge.
La utilización de vehículos para fines particulares del empleado constituye rendimiento del trabajo en especie. Si el vehículo es de renting, la valoración del uso se aplica sobre el valor de mercado del vehículo como si fuese nuevo. En el caso de uso mixto, se debe aplicar un criterio de reparto basado en la disponibilidad para fines particulares, no en kilometraje o horas. Estas cesiones son prestaciones de servicios a título oneroso sujetas a IVA. Los gastos de renting y reparaciones son deducibles en IS si cumplen requisitos de inscripción, devengo y justificación.
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