- The resolution is related to the VAT treatment of vehicle assignments from a business to its employees
- The criteria for considering such assignments as services provided for consideration are based on EU Court of Justice rulings
- The lack of evidence of consideration in the disputed tax assessment prevents its confirmation
- The resolution reaffirms previous criteria and references a recent Supreme Court ruling confirming a lower court decision
- The doctrine established is that a vehicle assignment to an employee for personal use without payment or reduction in salary is not subject to VAT, even if the VAT on the vehicle rental has been deducted
Source: serviciostelematicosext.hacienda.gob.es
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.
