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V2359-15 ·24 July 2015 ·consulta-vinculante Medium impact
Tax

Company-funded training is not considered benefits in kind if specific requirements are met

A company has requested clarification on whether financing a training course for an employee constitutes a benefit in kind for Personal Income Tax (IRPF) purposes. The Directorate General for Tax (DGT) indicates that if the training is necessary for the job role and is fully funded by the company, it is not considered taxable income in kind.

In 5 key points

How it affects those involved

This ruling provides legal certainty for companies regarding the tax treatment of professional development costs, ensuring that essential training does not increase the employee's tax burden.

Lifecycle

2015-07-24PublishedPublished 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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