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V1286-25 10 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Airline free or discounted tickets are deemed in-kind remuneration

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.

The question raised

Valuation of this remuneration in kind.

The DGT's ruling

The provision of airline tickets by an airline to its employees constitutes remuneration in kind. Its valuation must be the price offered to the public for the service, deducting ordinary or common discounts. Common discounts are considered to be those offered to similar groups, general promotional discounts, or those that do not exceed 15 percent or 1,000 euros annually.

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