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V1370-16 ·1 April 2016 ·consulta-vinculante Medium impact
Tax

University tuition discounts for employees and relatives are taxable as benefits in kind, unless they coincide with an exempt public scholarship

A university has requested clarification on whether discounts on public fees for its staff and their relatives constitute a benefit in kind, and whether the exemption remains if the beneficiary also receives a Ministry scholarship. The Directorate General for Taxes (DGT) has ruled that the discount is a taxable benefit in kind, but any amount that coincides with a public Ministry scholarship will be exempt.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of educational benefits provided by universities, establishing that such discounts are subject to income tax as benefits in kind, while ensuring that overlapping public scholarships remain tax-exempt.

Lifecycle

2016-04-01PublishedPublished 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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