If your company assumes the cost of courses or seminars to train, update, or retrain its workers, there will be no in-kind remuneration in favor of them. However, as long as these courses or seminars are related to the characteristics of the job position that the employees who take them occupy or will occupy :

• For example, if your company has foreign clients or suppliers, there will be no in-kind remuneration if it pays for language courses for the personnel in the purchasing or sales department.
• On the other hand, payments for training that have nothing to do with the job position – present or future – of the employee do not enjoy this advantage (for example, paying for a gardening course for employees in the Accounting department).

In addition, for there to be no taxation in the Personal Income Tax (IRPF), an additional requirement must be met: the payment must be made through an invoice in the name of the company . If the worker contracts the training in their name and then the company reimburses or pays the expenses, it will be considered as cash remuneration (for which the employee will have to pay taxes in the IRPF).