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The inquirer asks whether the employment contract or collective agreement must be amended to apply the rules governing remuneration in kind. The Directorate-General for Life and Employment (DGT) responds that, for a company's payment to a third party to constitute remuneration in kind rather than mere mediation of payment, it must have been previously agreed upon in the contract or collective agreement.
Cuestión planteada Si para la aplicación de las reglas previstas en el artículo 42 de la Ley del Impuesto sobre la Renta de las Personas Físicas relativas a las retribuciones en especie es necesaria una modificación del contrato de trabajo o del convenio colectivo.
Si la empresa paga a un tercero por cuenta y orden del empleado, se trata de una mediación de pago y no de retribución en especie. Para que el pago a terceros sea considerado retribución en especie, debe existir un compromiso previo en el contrato de trabajo o convenio colectivo que obligue a la empresa a suministrar dicho bien, derecho o servicio. En ese caso, se aplicarán las reglas del artículo 42 de la LIRPF.
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