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V0939-17 12 April 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas en especie

No obligation to declare IRPF from discounts on purchases

A taxpayer with no income asks whether they must file their IRPF return having saved 6,000 euros through discounts at petrol stations and supermarkets. The DGT states there is no obligation to declare as no income has been generated.

The question raised

Obligation to file the 2016 Personal Income Tax return due to the receipt of such discounts.

The DGT's ruling

Discounts applied to purchases that determine the final price offered to the public as the normal market price do not imply the existence of benefits in kind. As no income has been obtained, the requirement to file a tax return is not met.

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