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V3129-19 ·11 November 2019 ·consulta-vinculante Medium impact
Tax

Awards granted to employees for good practices are taxable as employment income

An employee enquired about the taxation of a €1,500 award granted by their employer to cover training expenses. The DGT has determined that the amount must be taxed as employment income, and the general withholding rate from their payroll shall apply.

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2019-11-11PublishedPublished 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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