Doctrine by topic · DGT Observatory

Public Offering Price: 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 11 rulings · 2016–2025

Current position

Benefits in kind derived from the acquisition of goods, services, or loans at prices below market value are valued based on the difference between the public offering price and the amount paid by the employee. The offering price allows for the deduction of ordinary or common discounts, such as general promotions or discounts for similar groups. In the case of airline tickets, common discounts must not exceed 15% or 1,000 euros per year.

The DGT's position remains constant in using the public offering price as the valuation base for benefits in kind. Throughout the rulings, the application of ordinary or common discounts to determine said price has been maintained. No changes in the calculation methodology are observed, but rather a systematic application to different types of benefits.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
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
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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