{"id":5990,"date":"2026-09-11T10:17:54","date_gmt":"2026-09-11T08:17:54","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/what-is-company-car-benefit-1-rule\/"},"modified":"2026-10-29T12:45:27","modified_gmt":"2026-10-29T11:45:27","slug":"cual-es-la-norma-para-el-beneficio-del-coche-de-empresa-1","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/es\/faq\/what-is-company-car-benefit-1-rule\/","title":{"rendered":"\u00bfCu\u00e1l es el beneficio y la 1% normativa para el coche de empresa?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Cuando un empleador proporciona a un empleado un coche de empresa, se denomina beneficio de coche de empresa. Un coche de empresa suele utilizarse no solo para fines empresariales, sino tambi\u00e9n para viajes privados. El uso gratuito de un coche de empresa para fines privados constituye un beneficio en especie para el empleado y, por lo tanto, es una renta imponible. <br><br>El uso privado de un coche de empresa se calcula mensualmente en 1% del precio bruto de venta en Alemania en el momento de la primera matriculaci\u00f3n. Este c\u00e1lculo se aplica a veh\u00edculos nuevos, usados, alquilados y reimportados.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ejemplo de c\u00e1lculo de la 1% regla<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Se proporciona a un empleado un coche de empresa que puede utilizar tanto para uso privado como para desplazamientos entre su domicilio (por ejemplo, 22 km) y su primera ubicaci\u00f3n laboral.<\/li>\n\n\n\n<li>Detalles del coche de empresa:<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u2192 Precio del coche: 30.000 euros<\/strong><br><strong>\u2192 Precio nacional (bruto): 32.675 EUR<\/strong><\/p>\n<\/blockquote>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td colspan=\"3\"><em><strong>Valor de c\u00e1lculo<\/strong><\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\"><em><strong>Resultado<\/strong><\/em><\/td><\/tr><tr><td colspan=\"3\">Precio de lista bruto del coche de empresa<\/td><td class=\"has-text-align-center\" data-align=\"center\">32.675 \u20ac<\/td><\/tr><tr><td colspan=\"3\">1% del precio neto de venta<\/td><td class=\"has-text-align-center\" data-align=\"center\">326,75 \u20ac<\/td><\/tr><tr><td colspan=\"3\">Viajes dom\u00e9sticos (0,03% de los \u20ac32.675 x 22 kil\u00f3metros)<\/td><td class=\"has-text-align-center\" data-align=\"center\">215,65 \u20ac<\/td><\/tr><tr><td colspan=\"3\">Beneficio monetario total<\/td><td class=\"has-text-align-center\" data-align=\"center\">541,65 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"hs-callout-type-tip\" data-hs-callout-type=\"tip\">Adem\u00e1s de la regla 1%, en Alemania, el 0,03% del valor bruto <strong>El precio de lista del coche de empresa por kil\u00f3metro y por mes se paga por los viajes entre casa y el trabajo. <\/strong>Esto incluye todos los viajes privados, como las vacaciones o los desplazamientos a casa para almorzar.<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><br>Reglas especiales para los veh\u00edculos el\u00e9ctricos<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Los costos para uso privado tambi\u00e9n deben ser calculados y gravados en los veh\u00edculos el\u00e9ctricos utilizados con fines comerciales.<strong> <\/strong>La base de valoraci\u00f3n es el precio neto al momento de la primera matriculaci\u00f3n m\u00e1s los extras opcionales.<br>Para el uso privado de veh\u00edculos el\u00e9ctricos, solo se tiene en cuenta la mitad del precio neto de venta (0,5% para los h\u00edbridos y 0,25 para los el\u00e9ctricos) o una cuarta parte para los veh\u00edculos puramente el\u00e9ctricos (0,25% para los el\u00e9ctricos). La regulaci\u00f3n aplicable depende, entre otras cosas, del momento de la compra.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em><span style=\"text-decoration: underline;\">Compra de veh\u00edculos el\u00e9ctricos a partir del 01\/01\/2020 y hasta el 01\/01\/2031<\/span><\/em><\/h3>\n\n\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Precio de venta bruto &gt; 60.000 EUR<\/td><td>Precio de lista bruto &lt; 60.000 EUR<\/td><\/tr><tr><td>El uso privado se calcula en 1% \/2 del precio bruto de la lista en el momento de la primera inscripci\u00f3n, m\u00e1s los extras opcionales (regla del 0,5%).<\/td><td>El uso privado se calcula en 1% \/4 del precio bruto de la lista en el momento de la primera inscripci\u00f3n, m\u00e1s los extras opcionales (regla del 0,25%).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00bfHay otras excepciones?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Si utiliza su coche de empresa para ir al trabajo menos de 15 d\u00edas al mes, solo tiene que pagar 0,002% por cada kil\u00f3metro recorrido. Debe poder presentar a la administraci\u00f3n fiscal la documentaci\u00f3n que acredite los d\u00edas laborables que realmente ha trabajado durante el mes.<br>As\u00ed que cuanto m\u00e1s corto sea el trayecto en coche al trabajo y cuanto m\u00e1s bajo sea el coste del coche de empresa, m\u00e1s bajo ser\u00e1 el impuesto para usted.&nbsp;<\/p>\n\n\n\n<div>\n<div>\n<div class=\"hs-callout-type-tip\" data-hs-callout-type=\"tip\">\n<p><strong>En ConsultingHouse,<\/strong> Nos especializamos en ofrecer un servicio integral servicios de gesti\u00f3n de n\u00f3minas. Nuestro equipo puede guiarle a trav\u00e9s de la aplicaci\u00f3n de esta norma, garantizando c\u00e1lculos precisos. Tambi\u00e9n podemos ayudarle a entender y aplicar esta norma correctamente. Adem\u00e1s, somos expertos en excepciones, como los impuestos m\u00e1s bajos para viajes de trabajo cortos y las reglas especiales para los veh\u00edculos el\u00e9ctricos.&nbsp;<\/p>\n<p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; <a href=\"https:\/\/www.consultinghouse.eu\/es\/servicios\/servicios-para-empleadores\/gestion-de-nominas\/\" target=\"_blank\" rel=\"noopener\">&nbsp; &nbsp;<strong>\u00a1COMENCEN YA CON EL GESTI\u00d3N DE N\u00d3MINAS SERVICIO DE CONSUTINGHOUSE!<\/strong><\/a><\/p>\n<\/div>\n<\/div>\n<div>\n<figure><a href=\"https:\/\/www.consultinghouse.eu\/es\/servicios\/servicios-para-empleadores\/gestion-de-nominas\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" alt=\"gesti\u00f3n de n\u00f3minas Servicio de Consultinghouse para empleados en Alemania\" class=\"hs-image-align-none\" height=\"341\" style=\"height: auto; width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png\" width=\"688\" loading=\"lazy\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png 2064w\" sizes=\"auto, (max-width: 688px) 100vw, 688px\"><\/a><\/figure><p><\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Explora los beneficios fiscales de los veh\u00edculos de empresa y la norma 1% en Alemania, con ventajas especiales para los usuarios de veh\u00edculos el\u00e9ctricos y para quienes tienen desplazamientos cortos, lo que lo convierte en una situaci\u00f3n ganadora tanto para los empleadores como para el personal.<\/p>","protected":false},"template":"","faq_category":[17],"class_list":["post-5990","faq","type-faq","status-publish","hentry","faq_category-payroll-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is the Company car benefit and 1% rule? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Learn about the German company car 1% rule and the private use, commuting and tax considerations discussed in this FAQ.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/es\/faq\/cual-es-la-norma-para-el-beneficio-del-coche-de-empresa-1\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is the Company car benefit and 1% rule? - Consultinghouse\" \/>\n<meta property=\"og:description\" content=\"Learn about the German company car 1% rule and the private use, commuting and tax considerations discussed in this FAQ.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.consultinghouse.eu\/es\/faq\/cual-es-la-norma-para-el-beneficio-del-coche-de-empresa-1\/\" \/>\n<meta property=\"og:site_name\" content=\"Consultinghouse\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-29T11:45:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/what-is-company-car-benefit-1-rule\\\/\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/what-is-company-car-benefit-1-rule\\\/\",\"name\":\"What is the Company car benefit and 1% rule? - Consultinghouse\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/what-is-company-car-benefit-1-rule\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/what-is-company-car-benefit-1-rule\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.consultinghouse.eu\\\/wp-content\\\/uploads\\\/consultinghouse-migration\\\/service-hubfs\\\/image-png-Jun-27-2023-10-34-55-4512-AM.png\",\"datePublished\":\"2026-09-11T08:17:54+00:00\",\"dateModified\":\"2026-10-29T11:45:27+00:00\",\"description\":\"Learn about the German company car 1% rule and the private use, commuting and tax considerations discussed in this FAQ.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/what-is-company-car-benefit-1-rule\\\/#breadcrumb\"},\"inLanguage\":\"es-ES\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/what-is-company-car-benefit-1-rule\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es-ES\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/what-is-company-car-benefit-1-rule\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/wp-content\\\/uploads\\\/consultinghouse-migration\\\/service-hubfs\\\/image-png-Jun-27-2023-10-34-55-4512-AM.png\",\"contentUrl\":\"https:\\\/\\\/www.consultinghouse.eu\\\/wp-content\\\/uploads\\\/consultinghouse-migration\\\/service-hubfs\\\/image-png-Jun-27-2023-10-34-55-4512-AM.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/what-is-company-car-benefit-1-rule\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.consultinghouse.eu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FAQs\",\"item\":\"https:\\\/\\\/www.consultinghouse.eu\\\/faq\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"What is the Company car benefit and 1% rule?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#website\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/\",\"name\":\"Consultinghouse\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.consultinghouse.eu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#organization\",\"name\":\"Consultinghouse\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es-ES\",\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.consultinghouse.eu\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Logo_TS_Consultnghouse_-Market_Entry_Germany.svg\",\"contentUrl\":\"https:\\\/\\\/www.consultinghouse.eu\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Logo_TS_Consultnghouse_-Market_Entry_Germany.svg\",\"caption\":\"Consultinghouse\"},\"image\":{\"@id\":\"https:\\\/\\\/www.consultinghouse.eu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u00bfCu\u00e1l es el beneficio y la 1% normativa del coche de empresa? - Consultinghouse","description":"Descubra la norma 1% sobre los veh\u00edculos de empresa alemanes y las consideraciones sobre uso privado, desplazamiento y impuestos que se tratan en esta secci\u00f3n de preguntas frecuentes.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.consultinghouse.eu\/es\/faq\/cual-es-la-norma-para-el-beneficio-del-coche-de-empresa-1\/","og_locale":"es_ES","og_type":"article","og_title":"What is the Company car benefit and 1% rule? - Consultinghouse","og_description":"Learn about the German company car 1% rule and the private use, commuting and tax considerations discussed in this FAQ.","og_url":"https:\/\/www.consultinghouse.eu\/es\/faq\/cual-es-la-norma-para-el-beneficio-del-coche-de-empresa-1\/","og_site_name":"Consultinghouse","article_modified_time":"2026-10-29T11:45:27+00:00","og_image":[{"url":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.consultinghouse.eu\/faq\/what-is-company-car-benefit-1-rule\/","url":"https:\/\/www.consultinghouse.eu\/faq\/what-is-company-car-benefit-1-rule\/","name":"\u00bfCu\u00e1l es el beneficio y la 1% normativa del coche de empresa? - Consultinghouse","isPartOf":{"@id":"https:\/\/www.consultinghouse.eu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.consultinghouse.eu\/faq\/what-is-company-car-benefit-1-rule\/#primaryimage"},"image":{"@id":"https:\/\/www.consultinghouse.eu\/faq\/what-is-company-car-benefit-1-rule\/#primaryimage"},"thumbnailUrl":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png","datePublished":"2026-09-11T08:17:54+00:00","dateModified":"2026-10-29T11:45:27+00:00","description":"Descubra la norma 1% sobre los veh\u00edculos de empresa alemanes y las consideraciones sobre uso privado, desplazamiento y impuestos que se tratan en esta secci\u00f3n de preguntas frecuentes.","breadcrumb":{"@id":"https:\/\/www.consultinghouse.eu\/faq\/what-is-company-car-benefit-1-rule\/#breadcrumb"},"inLanguage":"es-ES","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.consultinghouse.eu\/faq\/what-is-company-car-benefit-1-rule\/"]}]},{"@type":"ImageObject","inLanguage":"es-ES","@id":"https:\/\/www.consultinghouse.eu\/faq\/what-is-company-car-benefit-1-rule\/#primaryimage","url":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png","contentUrl":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/image-png-Jun-27-2023-10-34-55-4512-AM.png"},{"@type":"BreadcrumbList","@id":"https:\/\/www.consultinghouse.eu\/faq\/what-is-company-car-benefit-1-rule\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.consultinghouse.eu\/"},{"@type":"ListItem","position":2,"name":"FAQs","item":"https:\/\/www.consultinghouse.eu\/faq\/"},{"@type":"ListItem","position":3,"name":"What is the Company car benefit and 1% rule?"}]},{"@type":"WebSite","@id":"https:\/\/www.consultinghouse.eu\/#website","url":"https:\/\/www.consultinghouse.eu\/","name":"Consultinghouse","description":"","publisher":{"@id":"https:\/\/www.consultinghouse.eu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.consultinghouse.eu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.consultinghouse.eu\/#organization","name":"Consultinghouse","url":"https:\/\/www.consultinghouse.eu\/","logo":{"@type":"ImageObject","inLanguage":"es-ES","@id":"https:\/\/www.consultinghouse.eu\/#\/schema\/logo\/image\/","url":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/07\/Logo_TS_Consultnghouse_-Market_Entry_Germany.svg","contentUrl":"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/07\/Logo_TS_Consultnghouse_-Market_Entry_Germany.svg","caption":"Consultinghouse"},"image":{"@id":"https:\/\/www.consultinghouse.eu\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.consultinghouse.eu\/es\/wp-json\/wp\/v2\/faq\/5990","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.consultinghouse.eu\/es\/wp-json\/wp\/v2\/faq"}],"about":[{"href":"https:\/\/www.consultinghouse.eu\/es\/wp-json\/wp\/v2\/types\/faq"}],"version-history":[{"count":3,"href":"https:\/\/www.consultinghouse.eu\/es\/wp-json\/wp\/v2\/faq\/5990\/revisions"}],"predecessor-version":[{"id":7842,"href":"https:\/\/www.consultinghouse.eu\/es\/wp-json\/wp\/v2\/faq\/5990\/revisions\/7842"}],"wp:attachment":[{"href":"https:\/\/www.consultinghouse.eu\/es\/wp-json\/wp\/v2\/media?parent=5990"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.consultinghouse.eu\/es\/wp-json\/wp\/v2\/faq_category?post=5990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}