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V3207-18 ·18 December 2018 ·consulta-vinculante Medium impact
Tax

Language training via vouchers constitutes benefits in kind, but is only exempt if required by the position

A company inquires whether providing vouchers for language training to its employees can be considered a non-taxable benefit in kind. The DGT explains that if it is agreed upon as a change in the remuneration system, it is a benefit in kind, but it will only be exempt if the training is necessary for the job position.

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2018-12-18PublishedPublished 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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