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A taxpayer inquired whether the reimbursement of driving licence renewal costs and professional association fees, as established in a collective agreement, is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is a cash reimbursement, it constitutes cash earnings from employment.
Question posed: Taxation under Personal Income Tax (IRPF) of the payment of expenses for license renewal, professional membership, etc., established in a collective bargaining agreement.
The reimbursement of expenses incurred by the employee and repaid through their payroll is classified as monetary employment income pursuant to Article 17.1 of the Personal Income Tax Law. As it is monetary remuneration, it cannot be considered income in kind nor can the exemptions provided for in Article 42 of the Personal Income Tax Law be applied.
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