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V3207-18 18 December 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Language training via vouchers constitutes benefits in kind, but is only exempt if required by the position

A company inquires whether providing vouchers for language training to its employees can be considered a non-taxable benefit in kind. The DGT explains that if it is agreed upon as a change in the remuneration system, it is a benefit in kind, but it will only be exempt if the training is necessary for the job position.

The question raised

Question posed: Application of the provisions of Article 42.2 of Law 35/2006.

The DGT's ruling

The provision of vouchers for language training constitutes a benefit in kind if agreed upon through the modification of the employment contract. However, for it not to be considered in-kind employment income pursuant to Article 42.2.a) of the LIRPF, the training must be required by the performance of activities or the characteristics of the position. If the training is optional and not conditioned upon the position, it does not meet this exemption requirement.

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