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An entity inquired about the tax treatment of a flexible remuneration system (transport, childcare, and IT equipment) for non-resident workers. The DGT responds that these earnings are subject to Non-Resident Income Tax and shall be valued following the rules of the LIRPF.
Question posed: Tax treatment of the flexible remuneration system in the case of non-resident workers.
Employment income of non-residents without a permanent establishment is subject to IRNR and its taxable base is determined according to the LIRPF. The valuation of benefits in kind must follow articles 42 and 43 of the LIRPF. A distinction is made between payment mediation (monetary remuneration) and benefits in kind agreed upon in a contract or agreement. The exemption cases under article 42 of the LIRPF shall not be included in the taxable base of non-residents.
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