Doctrine by topic · DGT Observatory

Monetary Remuneration: 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 20 rulings · 2014–2025

Current position

The distinction between remuneration in kind and monetary remuneration depends on whether there is a contractual or collective agreement obligation to supply the good or service, or if the company acts merely as a payment mediator. If the company pays a third party by mandate of the employee so that the latter uses their salary, it is monetary income. In the case of professional association fees, if the employer pays the fee, it is remuneration in kind, but it is deductible if the professional association is mandatory for the activity and does not exceed 500 euros per year.

The DGT's position remains constant in the differentiation between payment mediation and the obligation to supply. The doctrine establishes that payment to third parties by mandate of the worker constitutes monetary income, while the fulfillment of a contractual obligation of the company constitutes remuneration in kind. No doctrinal shifts are observed, but rather a coherent application of the nature of the payment.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V1611-25 15 Sept 2025

Employer-paid professional fee deemed as cash remuneration

SG de Impuestos sobre la Renta de las Personas Físicas
rentas en especierendimientos del trabajogastos deduciblescolegiación obligatoriaretribución dineraria LIRPF — Ley 35/2006 del IRPF art. 19LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V2301-19 5 Sept 2019

Company-paid nursery expenses may be exempt if agreed as benefits in kind

SG de Impuestos sobre la Renta de las Personas Físicas
rentas en especiemediación de pagoretribución dinerariaexenciónprimer ciclo de educación infantil LIRPF — Ley 35/2006 del IRPF art. 42.1LIRPF — Ley 35/2006 del IRPF art. 42.3 b)
Affects CompanyExpat · Non-residentIndividual
V3169-15 20 Oct 2015

Salary deduction for medical insurance not considered species remuneration

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especiemediación de pagorendimientos del trabajoexenciónseguro médico LIRPF — Ley 35/2006 del IRPF art. 42.1LIRPF — Ley 35/2006 del IRPF art. 42.2.f
Affects CompanyExpat · Non-residentIndividual
V1130-15 13 Apr 2015

Insurance premium reimbursement deemed cash remuneration

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoretribución en especieretribución dinerariareembolsoseguro médico LIRPF — Ley 35/2006 del IRPF art. 17LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual

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