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V0433-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Rail ticket discounts for employees are deemed species remuneration subject to IRPF

A ADIF employee asks whether rail ticket discounts for personal use constitute a commercial reduction or species remuneration. The DGT determines that using transport at a price below market value constitutes species remuneration.

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2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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