It is possible to receive from the employer a reimbursement of education expenses incurred for family members even if they were paid by the spouse and not directly by the employee. This was clarified by the Revenue Agency in response to a ruling request.
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The request
The Applicant presented the case of an employee, beneficiary of the welfare credit, accrued also with reference to previous years, intending to request reimbursement of education expenses, which “are regularly documented and incurred in favor of a child who, however, were paid “by the employee’s spouse, not legally and effectively separated from him, through a bank account exclusively in his name”.
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The Revenue Agency’s response
The Revenue Agency clarified that “since there is no specific method to follow for making payments for the services and benefits indicated in article 51, letters fbis) and fter), of the Tuir, it is considered that the non-inclusion in employment income can also be recognized for reimbursements of payments made in ways that do not allow the expense to be directly attributed to the employee, provided that the documentation certifying the expense indicates the person who benefited from the service or benefit and the type of service or benefit provided, in order to verify that the use of the amounts is consistent with the purposes indicated by the law”. Therefore, the reimbursement is due even if the expense was paid by the employee’s spouse. The only condition is that a family member benefited from the expense and that this is documented.
