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V3145-14 20 November 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Use of company car for commuting between home and work constitutes benefits in kind

A query was raised regarding whether using a company car exclusively for commuting between home and work constitutes a benefit in kind. The DGT has ruled that it does, as such journeys fall within the employee's private sphere.

The question raised

Whether the sole and exclusive use of a company car for commuting between the residence and the workplace constitutes a benefit in kind.

The DGT's ruling

The free use of a company vehicle for commuting between the residence and the workplace constitutes a benefit in kind. This is because such commutes fall within the private sphere of the employee. In the event that the company provides funds for these expenses, it would be considered monetary remuneration.

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