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V2558-19 ·19 September 2019 ·consulta-vinculante Medium impact
Tax

Only schooling and dining costs qualify as exempt benefits in kind for early years education

A query was raised regarding whether school supplies or uniforms can be included in flexible benefit schemes for early years education. The DGT ruled that if the company is contractually or via collective agreement obliged to provide the service, only schooling and dining costs are exempt.

In 6 key points

How it affects those involved

Companies offering flexible benefits for early years education must ensure that only schooling and dining costs are treated as exempt benefits in kind to avoid tax complications.

Lifecycle

2019-09-19PublishedPublished 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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