How to Legally Assign a Company Vehicle to an Employee in Manilva: Free Template
Managing a fleet or assigning a company car to an employee in Spain requires more than just handing over the keys. To avoid tax complications with the Spanish Tax Agency (Agencia Tributaria) and to ensure clarity in the event of traffic fines or accidents, you must formalize the arrangement. This document, known as a Documento de Cesión de Vehículo, serves as a binding agreement that clarifies the terms of use, maintenance responsibilities, and tax implications of private use.
Instructions on how and where to submit it in Manilva
This document is a private contract between the employer and the employee. You do not necessarily need to file it with the Manilva Town Hall (Ayuntamiento) unless you are applying for specific local parking permits for company vehicles. However, you should follow these steps:
- Sign in duplicate: Both the company representative and the employee must sign every page of the document.
- Keep it in the vehicle: It is highly recommended to keep a copy of this signed agreement in the glove compartment of the car, especially if the vehicle is frequently driven by someone other than the legal owner (the company).
- Official Notifications: If you receive a traffic fine from the DGT (Dirección General de Tráfico) for a vehicle registered to a company, this document is essential to prove who was in possession of the car at the time of the infraction.
- Tax Compliance: Keep the original in your accounting records to justify the "payment in kind" (retribución en especie) for tax reporting purposes.
DOCUMENTO DE CESIÓN DE USO DE VEHÍCULO / VEHICLE ASSIGNMENT AGREEMENT
REUNIDOS / THE PARTIES:
De una parte, [Nombre de la Empresa], con NIF [NIF de la empresa] y domicilio social en [Dirección de la empresa], representada por [Nombre del representante]. (En adelante, “la Empresa”).
De otra parte, D./Dña. [Nombre del Empleado], con DNI/NIE [Número de identificación] y domicilio en [Dirección del empleado]. (En adelante, “el Empleado”).
EXPONEN / DECLARE:
Que la Empresa es propietaria/arrendataria del vehículo marca [Marca], modelo [Modelo], con matrícula [Matrícula]. Que la Empresa acuerda ceder el uso de dicho vehículo al Empleado bajo las siguientes condiciones:
CLÁUSULAS / TERMS:
1. OBJETO: La Empresa cede el uso del vehículo descrito para el desempeño de las funciones laborales del Empleado, permitiéndose/prohibiéndose (tachar lo que no proceda) el uso particular del mismo.
2. GASTOS Y MANTENIMIENTO: La Empresa se hará cargo de los costes de seguro, impuestos, revisiones y reparaciones necesarias. El Empleado se compromete a realizar un uso diligente y responsable del vehículo.
3. MULTAS Y SANCIONES: El Empleado será el único responsable de las multas de tráfico derivadas de su conducción durante el periodo de cesión.
4. DURACIÓN: Esta cesión tendrá efectos desde el día [Fecha inicio] hasta la finalización del contrato laboral o revocación por parte de la Empresa.
En [Lugar], a [Fecha].
Firma Empresa: ____________________ Firma Empleado: ____________________
Additional documentation required
To ensure your records are complete and audit-proof in Manilva, ensure you also have the following:
- Vehicle Registration Certificate (Permiso de Circulación): Must always be original and inside the vehicle.
- ITV Card (Ficha Técnica): Proof that the vehicle has passed its technical inspection.
- Insurance Policy: Ensure the policy covers the specific employee, especially if the vehicle is used for personal purposes.
- Current Tax Receipt: Proof of payment of the local IVTM (Impuesto sobre Vehículos de Tracción Mecánica) paid to the Manilva Town Hall.
Expert Tip: Always specify in the contract whether private use is allowed. If the company allows the employee to use the car for personal errands, this is considered a "payment in kind" (retribución en especie) and must be reflected in the employee's payroll and tax filings to avoid penalties from the Spanish tax authorities. If in doubt, consult with a local gestoría in Manilva to verify your specific tax obligations.