Effective after 1 January 2017:

  • Amendment of Article 44 RIRPF (Personal Income Tax Law) in connection with expenses for personnel training or re-training: there are now more cases in which studies provided by the employer are not considered payment in kind for the purpose of updating, training, or re-training personnel when required due to the performance of their activities or the features of the job position, and these studies are financed by other enterprises or entities that sell such products for which the employee must be trained, upon authorization of the employer.

Effective after 1 January 2018:

  • Amendment of Article 45(2) RIRPF: the daily amount not subject to the calculations for providing catering service (lunch vouchers) is increased whereby the daily earnings from employment go up from 9€ to 11€.



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