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V1744-17 6 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas en especie

Remuneration in kind for vehicle use shall be 20% of the acquisition cost by the company

An employee inquires which value must be used to calculate the remuneration in kind for the private use of a company car acquired through a leasing arrangement. The DGT responds that 20% of the acquisition cost for the payer must be applied.

The question raised

Question raised: Reference value to be taken into account for the purpose of calculating the amount of remuneration in kind for its use for private purposes.

The DGT's ruling

For the valuation of benefits in kind for vehicle use, 20 percent per annum of the acquisition cost for the payer, including taxes, shall be applied. In this case, said cost is the residual value at which the company completed the purchase following the leasing contract. If the vehicle were not owned by the payer, the percentage would be applied to the market value of the vehicle as if it were new.

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