Subject

Regulations: Art. 42.1 Law Personal Income Tax

Income from work in kind constitutes the use, consumption or obtaining, for private purposes, of goods, rights or services free of charge or for a price lower than the normal market, even when they do not entail a real expense for the person granting them, provided that they derive , directly or indirectly, from personal work or from an employment or statutory relationship.

Note: When the payer of the performance of the work gives the taxpayer amounts in cash so that he or she can acquire the goods, rights or services, the performance will be considered money, so the special rules for remuneration in kind discussed above are not applicable to it. in this heading.