How to Manage Company Vehicle Assignments in Proba (A): Download Your Legal Template
Managing the assignment of a company vehicle to an employee in Spain requires clear legal documentation to avoid tax complications and issues with traffic authorities. This document, known as a Documento de Cesión de Vehículo, serves as a formal private contract between the employer and the employee, establishing the terms of use, responsibilities for maintenance, and the tax implications of "benefit in kind" (retribución en especie). Whether your company is based in Proba (A) or operates nationwide, having this signed agreement is essential for your corporate compliance.
Instructions on how and where to submit it in Proba (A)
Unlike vehicle ownership transfers, a private vehicle assignment contract does not need to be submitted to the DGT (Dirección General de Tráfico) unless the ownership itself changes. However, you must keep this document updated and ready for inspection. In Proba (A), you should follow these steps:
- Internal Filing: Keep the original signed document in the company's human resources or accounting department.
- Tax Compliance: Provide a copy to your gestoría or tax advisor, as the assignment of a vehicle for private use is considered a salary supplement that must be declared in the employee's payroll and the company's tax filings (Model 111/190).
- Traffic Inspections: While not mandatory to carry the contract in the glove box, it is highly recommended to have a digital or physical copy in the vehicle. In the event of a traffic fine, this document helps prove who was in possession of the vehicle at the time of the infraction.
DOCUMENTO DE CESIÓN DE VEHÍCULO / VEHICLE ASSIGNMENT AGREEMENT
REUNIDOS / THE PARTIES
De una parte, [Company Name], con NIF [Tax ID], y domicilio en [Company Address]. (The "Company")
De otra parte, D./Dña. [Employee Name], con DNI/NIE [ID Number], y domicilio en [Employee Address]. (The "Employee")
CLÁUSULAS / CLAUSES
1. Objeto: La Empresa cede al Empleado el uso del vehículo marca [Make], modelo [Model], matrícula [License Plate]. / The Company assigns to the Employee the use of the vehicle [Make], model [Model], license plate [License Plate].
2. Uso: El vehículo se destinará a fines profesionales y [indicar si se permite uso privado]. / The vehicle shall be used for professional purposes and [indicate if private use is allowed].
3. Mantenimiento: El Empleado se compromete a realizar un uso diligente y a informar de cualquier avería. / The Employee agrees to use the vehicle diligently and report any mechanical issues.
4. Multas: El Empleado será responsable de las sanciones de tráfico derivadas de su uso. / The Employee shall be responsible for any traffic fines incurred during the use of the vehicle.
En [City], a [Date]. / In [City], on [Date].
Firma Empresa / Company Signature: _______________
Firma Empleado / Employee Signature: _______________
Additional documentation required
To ensure total legal coverage in Proba (A), ensure you also have the following files organized:
- Vehicle Registration Card (Permiso de Circulación): Must be in the name of the company.
- Insurance Policy: Ensure the policy covers the employee as an authorized driver.
- ITV Certificate: The most recent technical inspection report must be inside the vehicle.
- Tax Declaration: Proof that the "benefit in kind" has been correctly calculated and included in the employee's monthly payslip.
Expert Tip: Always conduct a "vehicle handover report" (acta de entrega) whenever the vehicle changes hands. Take high-resolution photos of the exterior and interior of the car at the moment of delivery to avoid disputes regarding pre-existing damages when the vehicle is returned. If you are operating in Proba (A), ensure your insurance provider is explicitly notified that the car is being used for professional purposes, as standard private policies may be voided if a commercial accident occurs.