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The taxpayer asks how to value in-kind remuneration for housing rental and whether sports club membership fees are exempt. The DGT rules that housing is valued at the cost to the company and that club fees constitute non-exempt in-kind income.
Cuestión planteada Valoración de la retribución en especie en el Impuesto sobre la Renta de las Personas Físicas de la consultante y posibilidad de incluir en dicho plan como retribución en especie el pago de las cuotas de un club deportivo.
Si la vivienda no es propiedad de la empresa, la valoración de la renta en especie es el coste para el pagador, incluyendo tributos, sin que sea inferior al 10% del valor catastral. El pago de cuotas de un club deportivo constituye renta en especie según el artículo 42.1 de la LIRPF. Este concepto no está exento, ya que la exención por servicios sociales y culturales se limita a la utilización de bienes o al servicio de educación infantil.
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