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V1761-15 ·3 June 2015 ·consulta-vinculante Medium impact
Tax

Company payment of university fees may not be treated as benefits in kind if training requirements are met

A company has enquired whether paying its employees' academic fees should be included in their personal income tax (IRPF) remuneration. The DGT indicates that, as a general rule, these payments constitute employment income, unless specific professional training requirements are satisfied.

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2015-06-03PublishedPublished 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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