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V2600-15 ·8 September 2015 ·consulta-vinculante Medium impact
Tax

Staff training costs should not be included in Form 190

A query was raised regarding whether employee training or upskilling expenses, which do not constitute benefits in kind, must be declared in Form 190. The Directorate General for Taxes (DGT) ruled that, as these do not qualify as employment income, they do not need to be included.

In 5 key points

How it affects those involved

This clarification provides certainty for employers regarding the reporting requirements for training expenses, ensuring that non-remunerative training costs are not incorrectly reported as employment income in annual tax filings.

Lifecycle

2015-09-08PublishedPublished 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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