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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.
Cuestión planteada Aplicación del artículo 42.2:a) de la Ley 35/2006 al pago por la empresa (dentro de un plan de retribución flexible) de los gastos y tasas correspondientes a pruebas finales, exámenes o certificaciones que permitan a sus empleados actualizarse o capacitarse mejor en su puesto de trabajo.
El pago de gastos y tasas de exámenes o certificaciones puede considerarse retribución en especie pactada en el contrato. Para que no se considere rendimiento en especie según el artículo 42.2.a) de la LIRPF, la actualización o capacitación debe ser exigida por el desarrollo de las actividades o las características del puesto de trabajo. Si la opción es facultativa para todos los empleados sin condicionarse al puesto, no se cumple este requisito de forma general.
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