Skip to content
V3448-20 ·27 November 2020 ·consulta-vinculante Medium impact
Tax

Company payment of trade union fees is taxable income, not an exempt benefit in kind

A worker inquired whether the company's payment of their trade union fees through flexible remuneration constitutes exempt employment income. The Directorate General for Taxes (DGT) ruled that, whether as a payment mediation or as a benefit in kind, the amount must be treated as employment income and is not considered exempt.

In 6 key points

How it affects those involved

Employers providing trade union fee payments via flexible remuneration must treat these amounts as taxable employment income for the employee, as they do not qualify for tax exemption.

Lifecycle

2020-11-27PublishedPublished 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