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An employee uses a company vehicle to travel between home and work based on a judicially recognised right. The DGT has ruled that this use constitutes a benefit in kind because such commutes are considered part of the individual's private sphere.
Cuestión planteada 1. - Si la utilización del vehículo objeto de consulta, para desplazamientos al domicilio del trabajador, que no viene recogida en su contrato ni en el convenio colectivo, pero que en virtud de sentencia judicial se ha establecido el derecho a dicho uso, se considera a efectos fiscales una retribución en especie sujeta al IRPF.
La utilización gratuita de un vehículo de la empresa para desplazamientos entre el domicilio y los centros de trabajo es un rendimiento del trabajo en especie. El valor de esta retribución es el 20 por ciento anual del coste de adquisición para el pagador, incluidos los tributos. Esta valoración incluye los gastos de mantenimiento, seguros e impuestos, pero no el combustible, que sería una retribución independiente. El criterio de valoración debe basarse en la disponibilidad del vehículo para fines particulares y no en el kilometraje o las horas de uso.
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