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A query was raised regarding how mutual insurance companies should determine the withholding rate to apply to the economic benefits they provide. The Directorate General for Taxes (DGT) responds that they must follow the Personal Income Tax (IRPF) Regulations to quantify the withholding base.
Cuestión planteada Procedimiento del cálculo del tipo de retención a practicar sobre las prestaciones que satisface la Mutua.
Para determinar el tipo de retención, la mutua debe cuantificar la cuantía total de las retribuciones del trabajo. Según la regla general del artículo 83.2 del Reglamento del IRPF, se tomará la suma de las retribuciones dinerarias o en especie que el contribuyente vaya a percibir normalmente en el año natural. En el caso de prestaciones de la mutua, el importe a tener en cuenta será el que la entidad prevea abonar desde el inicio del devengo hasta el final del año natural.
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