In the case of mixed-use vehicles lent to employees, an analysis is made of the interpretative criteria that affect the criterion of availability for private use, the consideration of the lending of vehicles by the employer for VAT purposes as an onerous or gratuitous supply, the deductibility by the employer or professional of the VAT payments made on the acquisition, leasing or other transfer of use of vehicles, the self-consumption of services and the determination of the taxable base for VAT and personal income tax purposes.
Source Agencia Tributaria
