{"id":35493,"date":"2022-04-20T17:24:11","date_gmt":"2022-04-20T17:24:11","guid":{"rendered":"https:\/\/www.pkf-attest.es\/noticias\/dgt-admite-la-posibilidad-de-que-moviles-de-empresa-usados-exclusivamente-para-el-trabajo-no-sean-retribucion-en-especie-2\/"},"modified":"2022-04-20T17:24:11","modified_gmt":"2022-04-20T17:24:11","slug":"dgt-admite-la-posibilidad-de-que-moviles-de-empresa-usados-exclusivamente-para-el-trabajo-no-sean-retribucion-en-especie-2","status":"publish","type":"noticias","link":"https:\/\/www.pkf-attest.es\/en\/noticias\/dgt-admite-la-posibilidad-de-que-moviles-de-empresa-usados-exclusivamente-para-el-trabajo-no-sean-retribucion-en-especie-2\/","title":{"rendered":"DGT admits that company mobiles are not remuneration in kind"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-1\" id=\"h-la-dgt-direccion-general-de-trafico-ha-admitido-la-posibilidad-de-que-los-moviles-de-empresa-usados-exclusivamente-para-el-trabajo-no-sean-retribucion-en-especie\" style=\"color:#000000;font-size:20px\"><strong>The DGT (Direcci\u00f3n General de Tributos) has admitted the possibility that company cell phones used exclusively for work are not remuneration in kind:<\/strong><\/h2>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-2 wp-block-paragraph\" style=\"color:#000000\">Assignment of cell phones. If a company assigns to an employee the use of a cell phone with all its accessories for business use, given that the employee can also use it for personal use, the tax authorities require the company to charge him\/her a remuneration in kind for this particular use [LIRPF, art. 42].<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-3 wp-block-paragraph\" style=\"color:#000000\">However, the company can deduct in its income tax the entire cost of the cell phone, since the cost of compensation in kind paid to employees is also a deductible expense.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-4 wp-block-paragraph\" style=\"color:#000000\">Prohibited use. However, a company that had given its employees a cell phone after having them sign a document prohibiting them from using it privately (a prohibition that was also included in the policy on the use of company phones), asked the DGT whether in such circumstances it was also necessary to charge its employees for remuneration in kind.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-5 wp-block-paragraph\" style=\"color:#000000\">No remuneration in kind. Well, according to the DGT, there is no remuneration in kind when the company provides the worker with the machines, tools and implements of its property necessary to carry out his work.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-dgt-telefono\">DGT phone<\/h2>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-6 wp-block-paragraph\" style=\"color:#000000\"><strong>In these cases, of the DGT and the telephone, if it can be accredited that the workers need to use the cell phone in their work and are prohibited from using it privately<\/strong>, both circumstances are valid evidence to demonstrate that its delivery should not be considered remuneration in kind [DGT V0150-22].<\/p>\n","protected":false},"featured_media":7045,"template":"noticias-corporativa-single-post.php","categories":[],"tags":[217,212],"novedades_corporativa":[],"class_list":["post-35493","noticias","type-noticias","status-publish","has-post-thumbnail","tag-legal-and-tax-advisory","tag-news","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>DGT admits that company mobiles are not remuneration in kind - PKF Attest<\/title>\n<meta name=\"description\" content=\"No remuneration in kind. According to the DGT, there is no remuneration in kind when the company makes the machines available to the employee.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pkf-attest.es\/en\/noticias\/dgt-admite-la-posibilidad-de-que-moviles-de-empresa-usados-exclusivamente-para-el-trabajo-no-sean-retribucion-en-especie-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DGT admits that company mobiles are not remuneration in kind\" \/>\n<meta property=\"og:description\" content=\"No remuneration in kind. According to the DGT, there is no remuneration in kind when the company makes the machines available to the employee.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.pkf-attest.es\/en\/noticias\/dgt-admite-la-posibilidad-de-que-moviles-de-empresa-usados-exclusivamente-para-el-trabajo-no-sean-retribucion-en-especie-2\/\" \/>\n<meta property=\"og:site_name\" content=\"PKF Attest\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.pkf-attest.es\/wp-content\/uploads\/2022\/04\/carta-dgt-1200x676-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"676\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.pkf-attest.es\\\/en\\\/noticias\\\/dgt-admite-la-posibilidad-de-que-moviles-de-empresa-usados-exclusivamente-para-el-trabajo-no-sean-retribucion-en-especie-2\\\/\",\"url\":\"https:\\\/\\\/www.pkf-attest.es\\\/en\\\/noticias\\\/dgt-admite-la-posibilidad-de-que-moviles-de-empresa-usados-exclusivamente-para-el-trabajo-no-sean-retribucion-en-especie-2\\\/\",\"name\":\"DGT admits that company mobiles are not remuneration in kind - PKF Attest\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.pkf-attest.es\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.pkf-attest.es\\\/en\\\/noticias\\\/dgt-admite-la-posibilidad-de-que-moviles-de-empresa-usados-exclusivamente-para-el-trabajo-no-sean-retribucion-en-especie-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.pkf-attest.es\\\/en\\\/noticias\\\/dgt-admite-la-posibilidad-de-que-moviles-de-empresa-usados-exclusivamente-para-el-trabajo-no-sean-retribucion-en-especie-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.pkf-attest.es\\\/wp-content\\\/uploads\\\/2022\\\/04\\\/carta-dgt-1200x676-1.jpg\",\"datePublished\":\"2022-04-20T17:24:11+00:00\",\"description\":\"No remuneration in kind. 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