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V1127-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Company-paid training courses do not constitute benefits in kind if specific requirements are met

An employee inquired whether the company's payment for an English course and textbooks constitutes a benefit in kind. The DGT has ruled that it does not, provided the training is required for the role and is fully funded by the employer.

In 6 key points

How it affects those involved

This ruling provides legal certainty for employers regarding training expenses, confirming that professional development costs do not trigger personal income tax liabilities for employees if they are essential to the job and fully covered by the company.

Lifecycle

2015-04-13PublishedPublished 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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