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An employee won an electric vehicle in a raffle organised by their company and sought guidance on how to value the prize. The DGT has determined that, as this constitutes employment income rather than a capital gain, it must be valued at its fair market value at the time of delivery.
Cuestión planteada Se pregunta sobre la correcta valoración del premio.
La entrega de un vehículo sorteado por la empresa entre sus empleados constituye un rendimiento del trabajo según el artículo 17.1 de la Ley del IRPF. Al no ser operativa la norma específica para la entrega de vehículos del artículo 43.1.1º.b), se debe aplicar la norma general de valoración por su valor normal en el mercado en el momento de la entrega. A este valor se le debe añadir el ingreso a cuenta, salvo que este haya sido repercutido al perceptor.
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