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An editorial company asks whether payments for schools (from second cycle of kindergarten) and universities for employees' children constitute species income and how it should be valued. The DGT responds that it does constitute species income and must be valued at the payer's cost.
Cuestión planteada Tributación de la referida forma de retribución para los empleados, y si está sujeta a ingreso a cuenta.
El pago de colegios y universidades para los hijos de empleados constituye un rendimiento del trabajo en especie, al no estar incluido en los supuestos de exención. Estos rendimientos se valorarán por el coste para el pagador, incluyendo los tributos que graven la operación. A dicho valor se le adicionará el ingreso a cuenta, salvo que este se repercuta al empleado.
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