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V1286-25 ·10 July 2025 ·consulta-vinculante Medium impact
Tax

Airline free or discounted tickets are deemed in-kind remuneration

A flight attendant asks how to value free or discounted tickets received under a agreement. The DGT determines they constitute in-kind earnings and must be valued at the public offer price minus certain discounts.

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Lifecycle

2025-07-10PublishedPublished 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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