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V3142-18 ·11 December 2018 ·consulta-vinculante Medium impact
Tax

Free or discounted educational services for children of employees in authorised centres are exempt from Income Tax

An educational entity has requested clarification on whether providing teaching services to the children of its employees can be exempt from Income Tax (IRPF). The Directorate-General for Taxes (DGT) has ruled that the exemption applies to employees of authorised centres, regardless of whether they perform teaching or support roles, provided their duties are not entirely unrelated to the centre's core activity.

In 6 key points

How it affects those involved

This ruling provides legal certainty for authorised educational institutions regarding the tax treatment of benefits-in-kind provided to staff, confirming that such benefits do not constitute taxable income under specific conditions.

Lifecycle

2018-12-11PublishedPublished 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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