AEAT note about mixed-use vehicles by employees

• The AEAT has published a note on its website regarding the use of mixed-use vehicles by employees.
• The note analyzes the interpretative criteria for the deductibility of VAT paid by companies and the imputation of income in kind to employees.
• The note highlights the importance of availability versus actual use of the vehicles.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.