AEAT publishes on its website “Note on issues relating to mixed-use vehicles assigned to employees”

In the case of mixed-use vehicles provided to employees, the interpretive criteria that affect the criterion of availability for private use, the consideration of the employer’s provision of vehicles for VAT purposes as either an onerous or gratuitous supply, the deductibility by the employer or professional of the VAT incurred in the acquisition, lease, or other use transfer of vehicles, self-consumption of services, and the determination of the taxable base for VAT and income tax purposes are analyzed.

Source: audiconsultores-etlglobal.com

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