How to Legally Assign a Company Vehicle to an Employee in Ziordia: Downloadable Template

Managing fleet vehicles in Spain requires clear documentation to avoid tax complications and legal liabilities. When a company assigns a vehicle to an employee for professional and private use, it is essential to have a formal "Cesión de Vehículo" (Vehicle Assignment Agreement). This document establishes the terms of use, maintenance responsibilities, and tax implications, ensuring that the arrangement is transparent for the Spanish Tax Agency (Agencia Tributaria) and traffic authorities.

Instructions on how and where to submit it in Ziordia

In Ziordia (Navarra), while this document is primarily a private contract between the employer and the employee, it serves as a critical piece of evidence for compliance. You do not need to register this document at the Town Hall (Ayuntamiento), but you must keep it physically available or in your digital records for the following reasons:

• Traffic Stops: If the vehicle is stopped by the Guardia Civil or Policia Foral, the driver should have a copy to prove authorization to use the vehicle.
• Tax Compliance: The document is required to justify the "retribución en especie" (payment in kind) for tax reporting purposes.
• Insurance Claims: Your insurance provider will require this contract to validate coverage in the event of an accident.
• Submission: Keep a signed copy in the company’s HR file. If you are audited, you may need to present it to the Agencia Tributaria or the DGT (Dirección General de Tráfico).

CONTRATO DE CESIÓN DE VEHÍCULO DE EMPRESA / COMPANY VEHICLE ASSIGNMENT AGREEMENT

REUNIDOS / THE PARTIES:
De una parte, [Nombre de la Empresa], con NIF [NIF], y domicilio en [Dirección de la empresa], en adelante "LA EMPRESA". / On one side, [Company Name], with Tax ID [NIF], and address at [Company Address], hereinafter "THE COMPANY".

Y de otra parte, D./Dña. [Nombre del Empleado], con DNI/NIE [DNI/NIE], en adelante "EL EMPLEADO". / And on the other side, Mr./Ms. [Employee Name], with ID [ID Number], hereinafter "THE EMPLOYEE".

CLÁUSULAS / CLAUSES:
PRIMERA: OBJETO / FIRST: OBJECT. LA EMPRESA cede el uso del vehículo marca [Marca], modelo [Modelo], matrícula [Matrícula] a EL EMPLEADO para el desempeño de sus funciones laborales. / THE COMPANY assigns the use of the vehicle [Make], model [Model], license plate [Plate] to THE EMPLOYEE for the performance of their work duties.

SEGUNDA: USO / SECOND: USE. El vehículo podrá utilizarse para fines profesionales y personales. / The vehicle may be used for professional and personal purposes.

TERCERA: MANTENIMIENTO / THIRD: MAINTENANCE. EL EMPLEADO se compromete a realizar un uso diligente del vehículo, comunicando cualquier avería o accidente de forma inmediata a LA EMPRESA. / THE EMPLOYEE agrees to use the vehicle diligently, reporting any breakdown or accident immediately to THE COMPANY.

CUARTA: GASTOS / FOURTH: EXPENSES. LA EMPRESA asumirá los costes de seguro, impuestos y mantenimiento preventivo. / THE COMPANY shall assume the costs of insurance, taxes, and preventive maintenance.

En Ziordia, a [Día] de [Mes] de [Año]. / In Ziordia, on [Day] of [Month], [Year].

Firma LA EMPRESA / Signature THE COMPANY: ____________________
Firma EL EMPLEADO / Signature THE EMPLOYEE: ____________________

Additional documentation required

To ensure full compliance, ensure that the following documents are also kept inside the vehicle or linked to the assignment file:

• Permiso de Circulación: The vehicle's registration document.
• Ficha Técnica: The technical specifications card (ITV card).
• Proof of Insurance: A copy of the current insurance policy (the "recibo de pago").
• Valid ITV: Proof that the vehicle has passed the mandatory technical inspection.

Expert Tip: As a resident of Ziordia, remember that Navarra has its own specific tax regulations regarding vehicles assigned for private use. Ensure your accounting department calculates the "valoración de retribución en especie" correctly based on the vehicle's CO2 emissions, as this is a frequent point of inspection by the Hacienda Foral de Navarra. Always maintain the original signed contract for at least four years following the end of the assignment to comply with Spanish statute of limitations laws.