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Cars for employees, commercial agents and exclusive working vehicles: 70, 80 and 100%
The module’s worked examples, then cases to attempt before revealing their solution · 5 sections · 546 words · 6 min
Worked example
Same car, two assignments
A car costs 35,000 euros; for illustration, assume a yearly depreciation charge of 7,000 euros. If the director uses it: 7,000 × 18,075.99 / 35,000 = 3,615.20 euros admitted, and 20% of that is 723.04 euros. If an employee has it all year: 7,000 × 70% = 4,900 euros deductible.
Worked example
A benefit with a hypothetical ACI cost
Take, purely as an exercise, a running cost of 0.60 euros per kilometre, which is not a figure from the tables. Over 15,000 kilometres that is 9,000 euros. The benefit is 4,500 euros for a petrol or diesel car, 1,800 for a plug-in hybrid and 900 for an electric one. If the company withholds 1,200 euros a year for the conventional car, 3,300 euros remain taxable.
Worked example
An agent's rental
A commercial agent pays 7,200 euros a year to rent the car he uses to visit clients. The rent counts up to 5,164.57 euros, and 80% of that gives 4,131.66 euros of deduction. A consultant on the same contract would stop at 3,615.20 euros admitted and 723.04 euros deducted.
Practical case
The commercial agent and her saloon
Sara is a commercial agent trading as a sole trader. In 2026 she buys a 30,000 euro car, which she also uses privately, and books a depreciation charge of 6,000 euros, a figure chosen only for the exercise. She spends 3,000 euros on fuel, all paid by card, and 1,000 euros on insurance and servicing. How much does she deduct in total for 2026?
Hint: Scale the depreciation charge to the higher ceiling for agents, then apply to each item the percentage letter b) reserves for this activity.
Show the solution
Depreciation: 6,000 × 25,822.84 / 30,000 = 5,164.57 euros admitted (rounded); 5,164.57 × 80% = 4,131.66 euros. Fuel: 3,000 × 80% = 2,400 euros. Insurance and servicing: 1,000 × 80% = 800 euros. Total: 4,131.66 + 2,400 + 800 = 7,331.66 euros. Under the ordinary 20% rule with the 18,075.99 euro ceiling the same car would have produced far less.
Answer: 7,331.66 euros deductible
Practical case
A small SRL's three cars
An SRL whose financial year matches the calendar year owns three cars. The first, which cost 40,000 euros, is used by the director, privately as well. The second, which cost 30,000 euros, is granted to a salesperson for the whole of 2026. The third, which cost 25,000 euros, is handed to a technician on 1 September 2026 and sat unused at the office before that. The 2026 depreciation charges, assumed for the exercise, are 8,000, 6,000 and 5,000 euros. How much depreciation can the company deduct?
Hint: For each car, first decide which band applies in 2026, then whether the cost ceiling applies. Watch the number of days the third car was assigned.
Show the solution
First car, the director's mixed use: 8,000 × 18,075.99 / 40,000 = 3,615.20 euros admitted; × 20% = 723.04 euros. Second car, employee all year: 6,000 × 70% = 4,200 euros, with no ceiling. Third car: assigned from September, less than half the period, so letter b): 5,000 × 18,075.99 / 25,000 = 3,615.20 euros; × 20% = 723.04 euros. Total deductible: 723.04 + 4,200 + 723.04 = 5,646.08 euros. The add-back is 19,000 − 5,646.08 = 13,353.92 euros, which at the 24% IRES rate costs about 3,204.94 euros.
Answer: 5,646.08 euros of deductible depreciation
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