Free Transfer of Vehicles to Employees: No VAT Self-Consumption According to Spanish Tax Authority

• Free transfer of vehicles to employees by a company that has deducted part of the VAT is not considered self-consumption
• The transfer of vehicles to employees does not constitute a taxable service subject to VAT
• The transfer of vehicles to employees for business purposes does not generate self-consumption of services
• The consultation is based on articles of the Value Added Tax Law, including those related to the scope of application, non-taxable operations, self-consumption, exemptions, and deduction of VAT

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.

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