Tax and Labour implications of company vehicle use
Supreme Court Resolution 131/2024 states that mixed use of company vehicles is not considered paid by the employee if no compensation is provided, and personal use is deemed compensation in kind.
Irregular Employment Income: Personal Income Tax Reduction (IRPF)
Article 18 of Personal Income Tax (IRPF) regulates income from work that is obtained in an irregular manner, allowing the application, if certain requirements are met, of tax reductions that reduce the tax burden.