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A partner providing professional services to a company has requested clarification on how to tax the free use of a company vehicle. The DGT has ruled that such use constitutes a benefit in kind, which must be included as income from economic activities.
Cuestión planteada Tributación en el socio de la referida retribución.
La utilización de bienes de la empresa para fines particulares de forma gratuita constituye una renta en especie según el artículo 42.1 de la LIRPF. Si existe vinculación entre el socio y la sociedad, la valoración se realizará por su valor normal de mercado conforme al artículo 41 de la LIRPF. En caso de no existir vinculación, la valoración también será por su valor normal de mercado según el artículo 43 de la LIRPF.
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