Doctrine by topic · DGT Observatory

Ordinary Discounts: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2016–2025

Current position

Benefits obtained by employees through prices lower than market value constitute income in kind for Personal Income Tax (IRPF). Valuation is carried out by subtracting ordinary or common discounts from the price offered to the public. Ordinary discounts are considered to be those offered to similar groups, general promotions, or those that do not exceed 15 percent or 1,000 euros annually.

The DGT's position remains constant regarding the definition of the valuation of income in kind. Throughout various rulings, the criterion of deducting ordinary or common discounts from the market price has been maintained. The doctrine has applied this concept to various cases such as transport, goods, loans, and airline services.

Turning points

  1. V0341-19

    Establishes quantitative parameters for ordinary discounts, stating that they must not exceed 15 percent or 1,000 euros annually.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V1286-25 10 Jul 2025

Airline free or discounted tickets are deemed in-kind remuneration

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierendimientos del trabajoprecio ofertado al públicodescuentos ordinariosvaloración de rentas LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V3325-19 4 Dec 2019

Employee purchase discounts classified as benefits in kind for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoretribución en especieprecio ofertado al públicodescuentos ordinariosvaloración de rentas en especie LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42
Affects CompanyExpat · Non-residentIndividual
V3169-19 13 Nov 2019

Railway transport discounts for employees classified as benefits in kind

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierendimientos del trabajoprecio ofertado al públicodescuentos ordinariosvaloración de rentas LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V0341-19 15 Feb 2019

Employee discounts from nearby companies may be considered ordinary or common

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierendimientos del trabajodescuentos ordinariosdescuentos comunesprecio de mercado LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V1669-16 18 Apr 2016

Free parking cards for employees constitute a benefit in kind

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierendimientos del trabajoprecio ofertado al públicodescuentos ordinariosvaloración de rentas LIRPF — Ley 35/2006 del IRPF art. 17LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual

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