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A query was raised regarding whether the provision of transport passes (T10) by a company to its employees is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these passes are exempt, provided their purpose is commuting between the employee's residence and the workplace and they do not exceed €1,500 per year.
Cuestión planteada Se pregunta si tributa la entrega por parte de la empresa a los trabajadores, del bono de transporte público (T10 que permite hacer 10 viajes en metro o autobús).
La entrega de bonos de transporte público está exenta si su ámbito de validez espacial considere las ubicaciones de la residencia y el centro de trabajo del empleado, con un límite de 1.500 euros anuales. Esta exención solo aplica a rentas en especie; si la empresa entrega dinero en metálico para que el trabajador compre los bonos, se considera renta dineraria no exenta. Para que el pago directo de la empresa al proveedor no se considere renta dineraria, la prestación en especie debe estar pactada en el convenio colectivo o contrato de trabajo.
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