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A taxpayer inquired whether receiving a €1,250 voucher for shared mobility services (carsharing/motosharing) is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the mere granting of the voucher does not generate a gain, but its actual use does constitute a capital gain.
Question posed: Taxation of the aforementioned voucher under Personal Income Tax (IRPF).
The mere granting of the voucher does not generate a capital gain because the unused amount is deactivated after 24 months. However, the use of the voucher for mobility services constitutes a capital gain as it alters the composition of the taxpayer's assets. This gain must be attributed to the tax period in which the acquisition of the subsidized services takes place, which is the moment when the collection is deemed to have occurred.
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