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A company has requested clarification regarding the exemption and valuation of benefits in kind, such as rental vehicles, nursery vouchers, and meal vouchers. The DGT clarifies that nursery and meal vouchers may be exempt subject to certain requirements, whereas the use of rental vehicles always constitutes a benefit in kind.
Cuestión planteada Si las referidas retribuciones en especie están exentas de tributación y en caso contrario, valoración de las mismas.
Los vales de guardería y comedor están exentos si se cumplen los requisitos de la LIRPF y el Reglamento. El uso de vehículos de renting es retribución en especie, valorándose en el 20% anual del valor de mercado del vehículo si fuese nuevo. Esta valoración se aplica sobre el valor de mercado del vehículo en el periodo impositivo en que se celebró el contrato de renting. El valor de la retribución se basa en la disponibilidad del vehículo para fines particulares, no en su uso efectivo.
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