Skip to content
Back to index
V1701-19 9 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas en especie

Annual tax exemption of €1,500 applicable to transport cards for commuting to work

A RENFE employee inquired whether the transport card provided by their company for commuting to the workplace is exempt from Personal Income Tax (IRPF). The Directorate General for Traffic (DGT) ruled that, provided the card meets regulatory requirements, the amount is exempt up to a limit of €1,500 per year.

The question raised

Whether the exemption under article 42.3. e) is applicable.

The DGT's ruling

The provision of cards or electronic means of payment for collective transport is exempt if they are nominative, non-transferable, non-refundable, and used exclusively for transport titles, with an annual limit of 1,500 euros. If the card does not meet the requirements, the entire amount is considered benefits in kind. If the employee has additional discounts, the valuation of the benefit in kind may not be lower than the price offered to the public.

Book your free first meeting