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An employee of a public university inquired whether tuition assistance for official studies could be considered non-taxable training expenses. The Directorate General for Taxes (DGT) ruled that, since it could not be proven that the studies were fully arranged and funded by the entity and required by the job role, the assistance constitutes a benefit in kind.
Cuestión planteada Si la ayuda otorgada por la Universidad en el caso expuesto puede considerarse gastos de estudio para la actualización, capacitación o reciclaje del personal empleado, según lo previsto en el artículo 42.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para que los estudios no tributen como retribución en especie, deben estar dispuestos y financiados en su totalidad por el empleador, tener como fin la actualización, capacitación o reciclaje, y ser exigidos por el desarrollo de las actividades o el puesto de trabajo. En este caso, no se puede concluir que concurran tales circunstancias, por lo que la ayuda está sujeta a tributación como rendimiento del trabajo en especie.
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