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A query was raised regarding whether school supplies or uniforms can be included in flexible benefit schemes for early years education. The DGT ruled that if the company is contractually or via collective agreement obliged to provide the service, only schooling and dining costs are exempt.
Question posed: Whether within the flexible remuneration system through which the company pays for early childhood education services via nursery vouchers, other types of expenses, such as school supplies or uniforms, can be considered included in addition to schooling and dining expenses.
For the payment of early childhood education services to constitute an exempt benefit in kind, it must be stipulated in the collective agreement or employment contract. In this case, the exemption under Article 42.3.b) of the Personal Income Tax Law is limited solely to schooling and dining expenses. If the company acts only as a payment intermediary for the employee's expenses, it is considered monetary remuneration subject to withholding tax.
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