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A worker has enquired about the taxation of a rental vehicle and fuel costs when used for both professional and private purposes. The DGT has stated that benefits in kind are based on the availability of the vehicle for private use, rather than mileage or hours of use.
Question raised: Regarding benefits in kind in Personal Income Tax (IRPF), the following is questioned:
The benefit in kind for the use of company vehicles is determined by availability for private purposes, and criteria based on hours of use or mileage are not acceptable. If the employee pays an amount for private use that equals the legal valuation of the vehicle, there is no benefit in kind, but if the amount is lower, the difference will be taxed. Fuel or electricity expenses constitute an independent benefit in kind and are valued based on their use for private purposes.
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