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A ADIF employee asks whether rail ticket discounts for personal use constitute a commercial reduction or species remuneration. The DGT determines that using transport at a price below market value constitutes species remuneration.
Cuestión planteada "Si el descuento en los billetes de tren debe considerarse rendimiento del trabajo en especie sujeto a tributación en el IRPF, o si por el contrario se trata de una reducción comercial que no debería tributar como tal".
La utilización de transporte por un precio inferior al normal de mercado constituye una retribución en especie. Al no ser ADIF una empresa cuya actividad habitual sea la prestación del servicio de transporte de viajeros, la valoración de este rendimiento se realizará por el coste para el pagador, incluidos los tributos que graven la operación.
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