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A cosmetics company asks whether discounts given to employees of nearby companies are ordinary or common. The DGT responds that if volume and collective characteristics are met, such discounts are considered ordinary or common and do not constitute remuneration in kind.
Cuestión planteada Si los descuentos otorgados a este nuevo colectivo tienen la consideración de descuentos ordinarios o comunes a efectos de lo dispuesto en el artículo 43.1.1º.f) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los descuentos para empleados de otras empresas pueden ser ordinarios o comunes si se ofertan a colectivos de similares características. En este caso, al ser el colectivo de empleados externos igual o superior al de la propia empresa en número y volumen de ventas, se consideran descuentos ordinarios o comunes. Por tanto, no existe retribución en especie por el descuento obtenido, salvo que se excedan dichos límites.
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