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V0579-16 ·11 February 2016 ·consulta-vinculante Medium impact
Tax

Income tax withholding required on cash reimbursements for language training

An entity inquired whether it was required to withhold personal income tax (IRPF) on amounts paid to employees to reimburse language learning expenses. The Directorate General for Taxes (DGT) ruled that, as the funds are provided in cash, they constitute monetary income subject to withholding.

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2016-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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