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A query was raised regarding whether, in the event of employee joiners or leavers in a collective life insurance scheme without premium regularisation, a benefit-in-kind must be imputed or the previously imputed amount regularised. The DGT ruled that the company must perform a new distribution of the total premium among all employees based on their period of insurance and adjust the initial imputation accordingly.
Cuestión planteada Si en los supuestos de altas y bajas de empleados producidas durante la anualidad que no impliquen regularización de la prima anual, debe procederse a la imputación de una retribución en especie (en caso de alta) y a la regularización de la retribución previamente imputada (en caso de baja).
La prima de los seguros de riesgo debe ser objeto de imputación fiscal obligatoria como rendimiento del trabajo en especie. Al finalizar la anualidad, la entidad debe redistribuir la prima anual total entre todos los empleados que hayan estado asegurados durante el periodo, en función del tiempo de cobertura de cada uno. Esto implica realizar ajustes al alza o a la baja sobre la imputación inicial y proceder a la imputación de la prima para los empleados que hayan causado alta durante el año.
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