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V1426-17 6 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas en especie

Commuting to the workplace via home-to-work service is considered a benefit in kind

A query was raised regarding whether transport services to the workplace, contracted by a company for afternoon and night shifts, constitute a benefit in kind. The DGT has determined that, as the service does not meet the requirements for collective transport, it constitutes a benefit in kind.

The question raised

Whether the transportation service to the workplace constitutes income in kind for the taxpayer. If so, the valuation of the income in kind for Personal Income Tax (IRPF) purposes.

The DGT's ruling

Free bus transportation is not considered income in kind if it is provided in vehicles with more than nine seats and via routes with fixed pick-up and drop-off points. If the service does not meet these conditions, such as in the case of a door-to-door service, it is considered employment income in kind. Such income must be valued at its normal market value.

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