According to article 44, of Law 4389 / 2016, for the income obtained from the tax year 2016 and onwards, the imputed burden of the user of the vehicle conceded by a natural or legal person or legal entity to the employee or partner or shareholder or member of the Board of Directors, increases to 80% (from 30%) of the vehicle cost posted as expenditure in the books of the employer.

As expense in the employer's books are considered the following costs: depreciation, annual vehicle circulation taxes, repairs, maintenance and the relevant financial cost corresponding to the purchase or the rent of the vehicle.

In case the costs of each current period are zero, the imputed income of the vehicle concession is set on eighty per cent (80%) of the average costs or depreciation of the last three (3) years.

The aforementioned burden is added in a separate line in the annual salary certificate of the employees and is declared as payroll remuneration from employed occupation, even for those, who are not in an employment working relationship, such as partners, shareholders, and members of the Board of Directors without any salary remuneration.

An exception from the aforementioned law, are the sellers, who make use of private or leased vehicles. 

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