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V0620-22 ·23 March 2022 ·consulta-vinculante Medium impact
Tax

RENFE train ticket discounts for employees constitute taxable benefits in kind

A RENFE employee inquired whether discounts on train tickets used for commuting to work are exempt from Personal Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that, as these are generalised discounts rather than direct payments to the transport entity, they constitute taxable benefits in kind.

In 6 key points

How it affects those involved

Employees receiving generalised transport discounts will have these amounts treated as taxable income, potentially increasing their tax liability.

Lifecycle

2022-03-23PublishedPublished 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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