Quote. "So the bit about keeping the distance as short as possible don't count then?"
That's sensible advice but it's not the law.
Take a look here
https://www.askthe.police.uk/content/Q360.htm
This is an extract: "The law makes no mention as to how far you can go for an MOT."
Duggy
It's all here
https://www.agenciatributaria.es/static_files/Sede/Procedimiento_ayuda/IRNR/OrdenIRNR2010instrucciones210_en_gb.pdf
https://www.fleetnews.co.uk/fleet-faq/what-is-bik-benefit-in-kind-tax-/1/?__cf_chl_captcha_tk__=xPMELd7WnYFjtIW5xJqIRBKlxxTfSkldUeI7aSOgajI-1636267662-0-gaNycGzNB6U
Benefit-in-kind (or BIK) is a tax on employees who receive benefits or perks on top of their salary. If you have a company car for private use, you will have to pay a BIK contribution, or company car tax.
Every car has a BIK percentage banding. This is based on CO2 emissions, and a P11D value, which is the list price, including extras and VAT, but without the first year registration fee and vehicle tax.
The catastral value is shown on the town hall taxes receipts, IBI, basura etc. So you can see if the value has changed