The Spanish Personal Income Tax Act (Law 35/2006) defines benefits-in-kind as goods, rights or services provided to employees which are not part of the base salary (see 3.1 for base salary).
Salaries may be paid as benefits-in-kind when it is established by a collective agreement, legal norm or agreement between employer and employee. However, the amount paid as benefits-in-kind cannot exceed 30% of employees' salary.
Benefits-in-kind must meet the following to be considered as such:
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•ÌýÌýÌýÌý they must be used just for private purpose, not only for professional activity
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•ÌýÌýÌýÌý they must be as a result of a current employment relationship
- Ìý
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Web page updated on 17 Mar 2025 14:43