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A company has requested clarification on whether financing a training course for an employee constitutes a benefit in kind for Personal Income Tax (IRPF) purposes. The Directorate General for Tax (DGT) indicates that if the training is necessary for the job role and is fully funded by the company, it is not considered taxable income in kind.
Cuestión planteada Si el pago del curso tiene la consideración de retribución en especie en el Impuesto sobre la Renta de las Personas Físicas.
Para que los gastos de capacitación no sean rendimientos en especie, deben cumplirse tres requisitos: que la empresa financie la totalidad de los estudios, que la finalidad sea la actualización o reciclaje del personal y que los estudios sean exigidos por el desarrollo de la actividad o las características del puesto. Si se pacta en el contrato de trabajo como sustitución de parte de la retribución dineraria, se considera retribución en especie, pero queda excluida por el artículo 42.2 de la LIRPF si cumple los requisitos de capacitación profesional.
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