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V2656-18 2 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos en especie

Payment for vocational training books may not be considered benefits in kind

A query was raised regarding whether the purchase of books by an employer for employee training constitutes a benefit in kind. The DGT ruled that if the books are necessary for the professional updates or training required by the job role, they do not constitute employment income.

The question raised

Whether the provisions of Article 42.2.a) of Law 35/2006 are applicable regarding the books required for the performance of studies.

The DGT's ruling

The payment or acquisition of books intended for the updating, training, or retraining of personnel, when required by the development of their activities or the characteristics of their positions, is included in the exception of Article 42.2.a) of Law 35/2006. This means they are not considered benefits in kind from employment income, provided they are configured as non-monetary income.

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