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A flight attendant asks how to value free or discounted tickets received under a agreement. The DGT determines they constitute in-kind earnings and must be valued at the public offer price minus certain discounts.
Cuestión planteada Valoración de esta retribución en especie.
La entrega de billetes de avión por parte de una aerolínea a sus trabajadores constituye un rendimiento del trabajo en especie. Su valoración debe ser el precio ofertado al público del servicio, deduciendo los descuentos ordinarios o comunes. Se consideran descuentos comunes los ofrecidos a colectivos similares, los promocionales generales o aquellos que no excedan el 15 por ciento ni los 1.000 euros anuales.
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