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V2506-17 5 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Payment for exams or certifications may not be taxed as benefits in kind if required by the job role

A query was raised regarding whether the payment of exam or certification fees by a company within a flexible remuneration plan constitutes a benefit in kind. The DGT indicates that, if agreed upon as a benefit in kind, it will not be taxed if such training is required by the nature of the activity or the job role.

The question raised

Application of Article 42.2:a) of Law 35/2006 to the payment by the company (within a flexible remuneration plan) of the expenses and fees corresponding to final tests, examinations, or certifications that allow its employees to update or better train themselves in their job position.

The DGT's ruling

The payment of expenses and fees for examinations or certifications may be considered remuneration in kind agreed upon in the contract. In order not to be considered income in kind pursuant to Article 42.2.a) of the LIRPF, the updating or training must be required by the performance of activities or the characteristics of the job position. If the option is optional for all employees without being conditioned by the position, this requirement is not generally met.

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