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A company has enquired whether allowing all employees free use of available parking spaces, via prior request and without fixed allocation, constitutes a benefit in kind. The DGT ruled that, as the use is collective and undifferentiated, it is considered a social service exempt from Personal Income Tax (IRPF).
Question posed: Confirmation that the limited (working days, via prior request and valid for one day) and free transfer of the right to use parking spaces in an undifferentiated manner to the group of workers at the Madrid and Barcelona work centers is considered a benefit in kind exempt from Personal Income Tax.
The use of parking spaces is a tax-exempt benefit in kind if offered collectively and undifferentiated to employees, without individualized allocation of the spaces. A prior request system for a specific day does not constitute an individual assignment, but rather a mechanism for collective use. Therefore, it falls under the social and cultural services for personnel provided for in Article 42.3.b) of the Personal Income Tax Law.
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