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V1804-23 ·21 June 2023 ·consulta-vinculante Medium impact
Tax

Payment substitution with non-cash benefits may constitute remuneration in kind

A company asks whether a flexible compensation system allowing cash wages to be replaced by childcare vouchers, sickness insurance, meals or transport constitutes remuneration in kind. The DGT explains that it depends on whether the company has the obligation to provide the service or merely acts as a mediator of a payment requested by the employee.

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2023-06-21PublishedPublished 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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