Skip to content
V3207-14 ·28 November 2014 ·consulta-vinculante Medium impact
Tax

Employer-paid master's degree is not considered benefits in kind if specific requirements are met

A lawyer inquired whether paying for a master's degree for his son, who works at his firm, constitutes a benefit in kind. The DGT ruled that it is not, provided the training is required for the position and is fully funded by the employer.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment of professional training, confirming that employer-funded education does not constitute taxable income for the employee if it is necessary for their professional role.

Lifecycle

2014-11-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact