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A taxpayer queried whether incentive cards (one nominative and one with limited use) constitute cash remuneration or benefits in kind. The DGT ruled that, as they do not qualify as electronic money, they are considered employment income in kind.
Cuestión planteada Si la entrega de las referidas tarjetas en concepto de incentivos o premios tienen la consideración de rendimientos del trabajo dinerarios o en especie. Asimismo, sometimiento a retención o ingreso a cuenta de dichas retribuciones.
Si las tarjetas no cumplen la definición de dinero electrónico de la Ley 21/2011, los incentivos deben considerarse rendimientos del trabajo en especie. La tarjeta B no es dinero electrónico por su uso limitado a la entidad emisora. Respecto a la tarjeta A, si el titular no puede solicitar el reembolso del valor monetario, tampoco se considera dinero electrónico. Estas rentas en especie están sujetas a retención según el procedimiento general del Reglamento del IRPF.
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