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V0155-16 ·19 January 2016 ·consulta-vinculante Medium impact
Tax

Training paid for by the company is not taxed as benefits in kind if it is required for the development of the activity or the position

A company inquires about the implementation of a flexible remuneration system that replaces part of the cash salary with training services. The DGT clarifies that training is not income in kind if it is necessary for the development of the activities or the job position.

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2016-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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