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A foundation sought clarification on whether a 60% discount on undergraduate tuition fees for employees and their children constituted a benefit in kind and if the education exemption applied. The DGT ruled that it is indeed a benefit in kind and that the exemption does not apply as these are university studies.
Cuestión planteada 1.- Si el descuento del 60% de los derechos de matrícula, previsto en el artículo 48 del citado Convenio colectivo, se debe considerar retribución en especie. En caso de que debiera considerarse retribución en especie, conocer si le resultaría de aplicación la exención regulada en el artículo 42.3.d) de la Ley del Impuesto sobre la Renta de las Personas Físicas en los estudios de Grado cursados por los hijos de los empleados de la consultante.
El descuento en la matrícula de estudios de Grado constituye una retribución en especie, ya que se obtiene un servicio por un precio inferior al normal de mercado. No resulta de aplicación la exención del artículo 42.3.d) de la LIRPF, pues esta se limita a educación preescolar, infantil, primaria, secundaria, bachillerato y formación profesional. La valoración de esta renta en especie debe realizarse conforme al precio ofertado al público, deduciendo los descuentos ordinarios o comunes.
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