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V2234-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Salaries can be replaced by exempt in-kind benefits via contract amendment

The query asks whether part of cash wages can be replaced by IRPF-exempt in-kind benefits. The DGT clarifies that this requires amending the employment contract so the company transitions from being a payment intermediary to having the obligation to supply the good or service.

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2023-07-27PublishedPublished 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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