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A worker inquired whether the provision of a vehicle through a renting agreement as part of their variable remuneration is subject to VAT. The DGT ruled that, as there is a direct link between the service provided and the consideration, it constitutes a service provided for consideration and is therefore subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dicha retribución en especie.
La cesión de uso de un vehículo constituye una prestación de servicios a título oneroso sujeta al IVA cuando forma parte de la retribución del trabajador. Se considera oneroso porque existe una relación directa entre el servicio prestado por el empleado y la contraprestación recibida. Solo la parte proporcional del uso destinada a necesidades privadas del trabajador tendrá consideración de retribución en especie. La base imponible será el importe, expresado en dinero, que se hubiera acordado entre las partes.
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