Skip to content
Back to index
V5251-26 23 July 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · retribución en especie

Specie remuneration for vehicle use does not allow 100% VAT deduction

A company asks whether recognizing a specie benefit from the use of a company vehicle allows full VAT deduction. The DGT responds that specie remuneration in personal income tax does not make the vehicle use an onerous transaction for VAT, so the 50% VAT attribution presumption remains.

The question raised

Question posed - Whether the imputation to the employee of the corresponding benefit in kind, calculated on the total acquisition value of the vehicle, grants the taxpayer the right to a 100% deduction of the Value Added Tax incurred, or whether only the general presumption of 50% use is applicable.

The DGT's ruling

The imputation of a benefit in kind for Personal Income Tax purposes does not, in itself, determine that the transfer is onerous for VAT purposes. For it to be onerous, the employee must make a payment, use part of their salary, or choose between different remunerative benefits. If the transfer is free of charge, the presumption of 50% VAT use applies to passenger vehicles. Only if an onerous transfer through consideration is proven will the full deduction be applied according to actual use.

Free assessment and quote