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V1201-24 ·28 May 2024 ·consulta-vinculante Medium impact
Tax

Electricity and gas consumption are not included in the valuation of housing provided in kind

A worker receiving housing as part of their remuneration asks whether electricity and gas supplies paid by the company should be included in the valuation of said housing. The Directorate General for Taxes (DGT) rules that these consumption costs do not form part of the housing valuation, but instead constitute additional employment income.

In 5 key points

How it affects those involved

This ruling clarifies that utility costs paid by an employer are treated as separate taxable benefits in kind rather than being integrated into the property's valuation for tax purposes.

Lifecycle

2024-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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