Skip to content
V0449-24 ·19 March 2024 ·consulta-vinculante Medium impact
Tax

Master's degrees paid directly by companies are not treated as benefits in kind if required for the role

A query was raised regarding whether paying for employees' master's degrees constitutes a benefit in kind or cash income. The DGT ruled that if the company pays the invoice directly and the course is necessary for the professional activity, it does not constitute a benefit in kind.

In 5 key points

How it affects those involved

This ruling provides legal certainty for companies providing professional training, ensuring that direct payments for necessary studies do not trigger personal income tax liabilities for employees as benefits in kind.

Lifecycle

2024-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact