When declaring the Income Tax, you need to pay extra attention to the rental values. Some particularities can lead the taxpayer to fall into the fine mesh …
The declaration of expenses in the Income Tax with outsourced car services is optional.
There is no obligation to declare these payments made monthly to the legal entity. However, if you choose to declare, you must fill in the Annual Adjustment Statement, under the code “99 – Others”, informing the beneficiary’s CNPJ, his name and the total amount paid in the year.
Our monthly car rental service, which works as a rent do not constitute a deduction in the statement.
In August 2014 TST considered that the employee’s car rental amount by the company is salary
Sertel itself admitted that the use of the employees’ car is necessary to provide the services. “Therefore, it appears that the private car rented by the company, as well as the labor, constitutes a service offered by the worker, to be used in favor of the development of economic activity”, said Walmir Oliveira. For him, the vehicle rented by the company “appears as a mere object of financial consideration and, thus, the portion has a salary nature, and not indemnity”.