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V2716-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

Tuition discounts for employees and their children constitute non-exempt benefits in kind

A foundation sought clarification on whether a 60% discount on undergraduate tuition fees for employees and their children constituted a benefit in kind and if the education exemption applied. The DGT ruled that it is indeed a benefit in kind and that the exemption does not apply as these are university studies.

In 6 key points

How it affects those involved

Employers offering tuition discounts to staff or their families must treat these as taxable benefits in kind, as university education does not qualify for the specific tax exemption.

Lifecycle

2023-10-06PublishedPublished 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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