Doctrine by topic · DGT Observatory

Staff Training: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2024

Current position

Studies for training or upskilling are not considered benefits in kind if they are financed directly by the employer and are required for the development of activities or the characteristics of the position. If the employer provides money to the worker to acquire the services, the income is considered monetary remuneration. In this latter case, the exemption under article 42.2.a) of the LIRPF (Personal Income Tax Law) is not applicable.

The DGT's position remains constant in requiring three conditions: full financing by the company, training purpose, and requirement by the position. The doctrine has specified that the reimbursement of expenses or the provision of cash denatures the exemption, converting the income into monetary remuneration.

Turning points

  1. V0579-16

    Establishes that cash grants to reimburse training expenses are monetary earnings, which prevents the application of the training exemption under article 42.2.a) of the LIRPF.

  2. V2656-18

    Extends the exemption for benefits in kind to the acquisition of books intended for staff updating or upskilling, provided they are required by the position.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V2656-18 2 Oct 2018

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

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos en especiecapacitación del personalrentas no dinerariasactualización profesionalrelación laboral LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V0579-16 11 Feb 2016

Income tax withholding required on cash reimbursements for language training

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorenta en especierendimiento dinerarioretención a cuentacapacitación del personal LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual

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