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V1198-16 ·23 March 2016 ·consulta-vinculante Medium impact
Tax

Provision of an in-house prevention service does not constitute benefits in kind for employees

A query was raised regarding whether health promotion programmes provided by an in-house prevention service constitute benefits in kind for employees. The Directorate General for Taxes (DGT) ruled that they do not, as these activities are mandated by occupational risk prevention regulations.

In 5 key points

How it affects those involved

This ruling clarifies that mandatory health and safety measures provided by an employer do not trigger personal income tax liabilities for staff, as they are legal requirements rather than discretionary perks.

Lifecycle

2016-03-23PublishedPublished 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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