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V1201-24 28 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Electricity and gas consumption are not included in the valuation of housing provided in kind

A worker receiving housing as part of their remuneration asks whether electricity and gas supplies paid by the company should be included in the valuation of said housing. The Directorate General for Taxes (DGT) rules that these consumption costs do not form part of the housing valuation, but instead constitute additional employment income.

The question raised

Possible inclusion of electricity and gas consumption in the valuation resulting from the provisions of Article 43.1.1.a) of Law 35/2006.

The DGT's ruling

Electricity and gas consumption, provided they can be individually determined, is not included in the valuation of the benefit-in-kind from the use of housing owned by the payer. Therefore, the costs of such consumption assumed by the payer constitute additional employment income for the employee.

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