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V0711-24 16 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Property valuation unchanged despite remote work in home

The DGT confirms that property valuation must follow LIRPF rules regardless of remote work.

The question raised

Valuation of the benefit in kind for the use of housing not owned by the company by an employee, and whether, for the purposes of such valuation, it can be taken into account that the employee performs part of their work in said housing.

The DGT's ruling

When the housing used is not owned by the payer, the valuation is the cost to the company (including taxes), provided it is not lower than the valuation that would correspond if it were owned by the payer. This valuation applies regardless of whether the employee chooses said housing to perform their remote work.

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