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A company inquired whether making vehicles available to executives for both business and private use, without affecting their salary, constitutes a taxable supply subject to VAT. The DGT ruled that, as there is no direct consideration or reduction in salary, it is a gratuitous supply not subject to the tax.
Cuestión planteada Si la puesta a disposición de los vehículos a determinados empleados sin efecto sobre su salario por parte de la entidad consultante puede considerarse una prestación de servicios a título onerosa a efectos del Impuesto sobre el Valor Añadido.
Para que una retribución en especie sea onerosa y esté sujeta a IVA, debe existir una relación directa entre el servicio y la contraprestación, como cuando el empleado renuncia a parte de su salario en metálico. En el caso de vehículos cedidos sin que el empleado sufra una disminución salarial, no hay contrapartida que sea el contravalor del servicio. Por tanto, se considera una prestación de servicios a título gratuito no sujeta al IVA.
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