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A worker inquires about the correction of Personal Income Tax (IRPF) withholdings applied after transitioning from a temporary to a permanent contract and due to periods of sick leave. The DGT clarifies that temporary disability benefits are employment income subject to taxation and do not qualify for the exemption for work performed abroad.
Question posed: Whether the action regarding withholdings carried out by the company in relation to the payrolls of February, March, and April 2015 is correct.
Economic benefits for temporary disability paid by the company constitute employment income subject to, and not exempt from, taxation. To calculate the withholding, the base must be the total amount of taxable and non-exempt remuneration that the worker is expected to receive during the year. The exemption for work performed abroad (Art. 7.p LIRPF) requires that the work be performed for a non-resident entity in a territory with an analogous tax that is not a tax haven.
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