Doctrine by topic · DGT Observatory

Flexible 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 Medium confidence 13 rulings · 2015–2026

Current position

Flexible remuneration may be monetary if the company acts as a payment mediator, or in kind if contractually agreed. Exempt concepts must meet specific requirements, such as being necessary for the job position or adhering to the amount limits established in the LIRPF (Personal Income Tax Law). Personal expenses paid by the company are considered employment income, whether monetary or in kind depending on their nature.

The DGT's position remains constant regarding the distinction between payment mediation (monetary) and contractual agreement (in kind). Throughout the rulings, the exemption limits for pension plans, the delivery of shares, and the valuation of benefits in kind such as education have been specified.

Turning points

  1. V2506-17

    Establishes that training is only exempt remuneration in kind if it is required for the performance of activities or the job position.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V0240-26 5 Feb 2026

Pay for children's schools and universities deemed as species income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos en especieretribución flexiblevalor normal de mercadocoste para el pagadoringreso a cuenta LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V0221-23 13 Feb 2023

Share distribution exemption requires identical terms for all workers

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajo en especieexención de entrega de accionesvalor de mercadoempresa emergenteparticipaciones sociales LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V0589-20 16 Mar 2020

Workers under special displaced regime may benefit from LIRPF exemptions

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de desplazadosrentas en especieexencionesno sujeciónretribución flexible LIRPF — Ley 35/2006 del IRPF art. 42LIRPF — Ley 35/2006 del IRPF art. 43
Affects CompanyExpat · Non-residentIndividual

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