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VAT and company cars: change of criteria of the TEAC

Last February, our Central Economic-Administrative Court ruled, once again, on the regularization carried out in matters of VAT by the inspection bodies of the AEAT, in relation to the transfer of vehicles carried out by an entity in favor of certain employees both for work use and for their private use. As the TEAC itself points out, this resolution comes to suppose a new change of criteria with respect to that maintained in recent years by the court itself in this matter, since, in its own words, it is necessary to modify it to align it with the dictates by community jurisprudence.

Source Expansion.com

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