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V0341-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

Employee discounts from nearby companies may be considered ordinary or common

A cosmetics company asks whether discounts given to employees of nearby companies are ordinary or common. The DGT responds that if volume and collective characteristics are met, such discounts are considered ordinary or common and do not constitute remuneration in kind.

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2019-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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