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V0497-19 ·8 March 2019 ·consulta-vinculante Medium impact
Tax

University tuition assistance for employees taxed as benefits in kind if requirements are not met

An employee of a public university inquired whether tuition assistance for official studies could be considered non-taxable training expenses. The Directorate General for Taxes (DGT) ruled that, since it could not be proven that the studies were fully arranged and funded by the entity and required by the job role, the assistance constitutes a benefit in kind.

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2019-03-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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