Benefit in Kind – Company cars, Tablet, PC, mobile phone, internet subscription
The reference CO2 emissions for the calculation of the benefit in kind for company cars in 2018 have been published (RD 13/12/2017 – BOG 19/12/2017).
The new amount for diesel is lower than last year and thus a bit less advantageous for the taxpayer. It will be 86gr/km instead of 87gr/km in 2017.
For petrol, LPG or natural gas, the amount remains unchanged at 105g/km.
Another Royal Decree updated the benefit in kind related to the personal use of a PC/tablet/mobile phone/internet subscription/phone subscription. (RD 02/11/2017 – BOG 13/11/2017)
As from 1 January 2018, the annual BIK will be determined as follows:
- PC (fixed or mobile) : 72 EUR
- Tablet or mobile phone: 36 EUR
- Internet subscription (fixed or mobile, regardless of number of connected devices): 60 EUR
- Phone subscription (fixed or mobile): 48 EUR