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A company has enquired whether paying its employees' academic fees should be included in their personal income tax (IRPF) remuneration. The DGT indicates that, as a general rule, these payments constitute employment income, unless specific professional training requirements are satisfied.
Cuestión planteada Si estos pagos, incluidos en las retribuciones al empleado, se deben considerar a efectos de las retenciones que por el IRPF se han de realizar.
El pago de tasas universitarias es rendimiento del trabajo (dinerario o en especie) sujeto a retención o ingreso a cuenta. No se considerará retribución en especie si se cumplen tres requisitos: que la empresa financie la totalidad de los estudios, que su finalidad sea la actualización o capacitación del personal y que los estudios sean exigidos por el desarrollo de la actividad o el puesto de trabajo. La adecuación de los contenidos es una cuestión de hecho.
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