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V1372-14 21 May 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · compensación de deudas

Ticket prices may be offset against fees if treated as a purchase rather than benefits in kind

A bullfighting event company has enquired whether it can deduct ticket costs from professional fees. The DGT has indicated that if the tickets are classified as a purchase rather than part of the remuneration, the offsetting of debts applies.

The question raised

Operability, for IRPF purposes, of the discount on the price of the tickets.

The DGT's ruling

If the delivery of tickets constitutes a purchase and not a benefit in kind, the offsetting of debts between the company and the professional is operational. In this case, the IRPF withholding must be applied to the full amount of the fees. If the tickets were part of the remuneration, it would be treated as income on account according to the IRPF Regulation.

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