ICONOS FINALES-TRAZADOS

BASQUE COUNTRY AND NAVARRE: Are you interested in a course?

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If the company pays for it, the amount of the course is not subject to Income Tax or Social Security contributions if the training is related to your activity.

As you may know, when a company provides goods or services for free, or at a price below the market value, to meet the private needs of employees, they are receiving a benefit in kind for which they must pay Income Tax. In addition, these benefits represent an additional cost for both the company and the employee, as they must make contributions for them.

If you are interested in taking a training course, a postgraduate program, a master's degree... and the company pays for it, is it considered a benefit in kind?

It depends. Amounts allocated to courses for updating, training, or retraining of employees, required by the activities they perform or the characteristics of their job, are not considered benefits in kind.

What is the benefit of not considering it as a benefit in kind?

Savings. You, as an employee, will not pay Income Tax for the courses paid by your company. Additionally, neither you nor your company will have to make Social Security contributions for them.

Therefore, the payment for training by the company can be used as a negotiating tool for salary increases, especially for employees who were already interested in receiving the training and even willing to cover its cost. On the other hand, if the training actions are imposed or suggested by the company, the employee may not perceive them as an additional benefit.

Our professionals will address any questions you may have on this matter.
BASQUE COUNTRY AND NAVARRE: Are you interested in a course?

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