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A real estate developer has requested a ruling on whether the free provision of housing to its director-partner constitutes remuneration. The Directorate General for Taxes (DGT) has determined that this constitutes income in kind for the director's Personal Income Tax (IRPF) and that the transaction is subject to, but exempt from, VAT.
Question raised 1.) Classification and valuation of the director's remuneration for Personal Income Tax (IRPF) purposes.
The remuneration of directors is classified as income from employment pursuant to Article 17.2.e) of the Personal Income Tax Law (LIRPF), regardless of whether the relationship is commercial in nature. The provided housing constitutes benefits in kind, which must be valued at their normal market value in accordance with Article 43.1 of the LIRPF. Regarding VAT, the gratuitous provision is considered self-consumption of services subject to tax, but is exempt as it pertains to the lease of a building intended for residential use.
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