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A query was raised regarding whether a company's contribution to an employee's investment in parent company shares can be considered an exempt benefit in kind. The DGT clarifies that if funds are handed to the employee to invest, it is cash income; however, if the company pays a third party directly due to a contractual obligation, it may be classified as a benefit in kind.
Cuestión planteada Dado que la totalidad del importe correspondiente al porcentaje elegido por el empleado se invierte directamente en acciones de la matriz del grupo, se cuestiona si se puede considerar dicho importe como prestación en especie, a efectos de la aplicación de la exención establecida en los artículos 42.2.f) de la LIRPF y 43 del RIRPF.
La entrega de acciones por parte de una empresa a sus trabajadores se califica como rendimiento del trabajo en especie. No obstante, si el pagador entrega importes en metálico al contribuyente para que este invierta en acciones, se trata de rentas dinerarias no amparadas por la exención. Sin embargo, si la retribución en especie está pactada en el convenio o contrato de trabajo, el pago directo del empleador al tercero para hacer efectiva dicha retribución no se considera mediación de pago, sino retribución en especie.
What is published here, applied to a company or a specific case. The first meeting is free.
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