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A query was raised regarding whether employee training or upskilling expenses, which do not constitute benefits in kind, must be declared in Form 190. The Directorate General for Taxes (DGT) ruled that, as these do not qualify as employment income, they do not need to be included.
Cuestión planteada Si las cantidades que una empresa dedica a la actualización, capacitación o reciclaje del personal empleado y que no tienen la consideración de rendimientos del trabajo en especie deben ser incluidas por la misma en el modelo 190.
Las cantidades destinadas a la actualización, capacitación o reciclaje del personal, cuando sean exigidas por el desarrollo de sus actividades o puestos de trabajo, no tienen consideración de rendimientos del trabajo en especie según el artículo 42.2 de la LIRPF. Al no ser rendimientos del trabajo, no deben incluirse en el modelo 190 por la entidad que las satisfaga.
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