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A company inquires whether making vehicles available to its sales representatives constitutes benefits in kind. The DGT indicates that it will depend on the availability for private purposes and that, if the workers were commercial agents, it would constitute income from economic activity.
Question posed: Whether the making available of vehicles may constitute benefits in kind for employees.
The existence of benefits in kind depends on the use or availability of the vehicle for private purposes. It is not valid to use criteria based on hours or mileage, but rather availability, which does not occur if the vehicle remains at the headquarters outside of working hours. If the worker is a commercial agent using their own means, the provision constitutes income from economic activity valued at its normal market value.
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