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V0240-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Pay for children's schools and universities deemed as species income

An editorial company asks whether payments for schools (from second cycle of kindergarten) and universities for employees' children constitute species income and how it should be valued. The DGT responds that it does constitute species income and must be valued at the payer's cost.

In 6 key points

How it affects those involved

Employers must treat such payments as species income and value them at the cost incurred by the employer.

Lifecycle

2026-02-05PublishedPublished 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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