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A university has requested clarification on whether discounts on public fees for its staff and their relatives constitute a benefit in kind, and whether the exemption remains if the beneficiary also receives a Ministry scholarship. The Directorate General for Taxes (DGT) has ruled that the discount is a taxable benefit in kind, but any amount that coincides with a public Ministry scholarship will be exempt.
Cuestión planteada Tributación de la bonificación establecida por la universidad dirigida al citado personal y a sus cónyuges, parejas de hecho e hijos menores de 28 años. En particular, se pregunta por su consideración como renta en especie cuando el beneficiario de la bonificación obtiene beca de carácter general del Ministerio.
La bonificación de matrícula para empleados y sus familiares es un rendimiento del trabajo en especie sujeto a retención, al no cumplir la exención de becas por dirigirse a un colectivo determinado. No obstante, si el beneficiario recibe también una beca pública del Ministerio para estudios reglados, el importe de la bonificación que coincida con dicha beca estará exento de tributación. La exención de la beca pública se aplica porque se ajusta a los principios de mérito, capacidad, generalidad y no discriminación.
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