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An employee asks whether they must pay tax on a monthly fuel allowance that is refunded if not used. The DGT responds that there is no income in kind if the unused amount is automatically refunded.
Cuestión planteada "Si se me concede una tarjeta de combustible como pago en especie, no la uso, y cada mes la cantidad aportada y no usada se me retira, ¿he de tributar por ello?".
La cancelación mensual del importe asignado a una tarjeta de combustible por no haber sido utilizado no constituye una renta en especie. Al producirse la cancelación automática del importe no consumido, no se produce el hecho imponible de la obtención de renta por parte del contribuyente. Por tanto, no existe consumo de bienes respecto a ese importe cancelado.
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