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V1198-16 23 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta en especie

Provision of an in-house prevention service does not constitute benefits in kind for employees

A query was raised regarding whether health promotion programmes provided by an in-house prevention service constitute benefits in kind for employees. The Directorate General for Taxes (DGT) ruled that they do not, as these activities are mandated by occupational risk prevention regulations.

The question raised

Whether the assistance provided by the consulting entity's Own Prevention Service to its workers is considered a benefit in kind for Personal Income Tax purposes.

The DGT's ruling

The activities and assistance provided by prevention services are an obligation imposed on employers by the Law on the Prevention of Occupational Risks. As their purpose is to improve health and reduce risks for workers, the requirements of Article 42 of the Personal Income Tax Law are not met for them to be considered benefits in kind.

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