Rentas en especie. La utilización o entrega del vehículo

  1. Ginés Parra Ruiz 1
  1. 1 Universidad de Sevilla
    info

    Universidad de Sevilla

    Sevilla, España

    ROR https://ror.org/03yxnpp24

Journal:
Carta tributaria. Revista de opinión

ISSN: 2443-9843

Year of publication: 2022

Issue: 92

Type: Article

DIALNET GOOGLE SCHOLAR

More publications in: Carta tributaria. Revista de opinión

Abstract

Remuneration in kind is an increasingly widespread type of remuneration and is very common in many companies in our country. The company vehicle is a payment in kind that is given more and more frequently. Its delivery or use, availability and the different profile of the person who receives it will determine its valuation, allocation percentage and type of income.

Data source: Dialnet