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A company asked whether lending mobile phones and accessories to employees for work constituted species remuneration. The DGT replied that there is no remuneration for work when necessary tools are made available for carrying out employment duties.
Cuestión planteada Exclusión de la consideración de dicha cesión como rendimiento del trabajo en especie en el IRPF.
No existe retribución en especie cuando la empresa pone a disposición del trabajador las máquinas, útiles y herramientas de su propiedad necesarias para realizar su trabajo. Esta inexistencia de rendimiento se aplica tanto si se usan en los locales de la empresa como si se prestan servicios fuera de ellos. En el caso concreto, la cesión de teléfonos móviles y accesorios tiene una conexión indudable con el desempeño de la actividad laboral, por lo que no deriva rendimiento del trabajo en especie.
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