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An entity inquired whether it was required to withhold personal income tax (IRPF) on amounts paid to employees to reimburse language learning expenses. The Directorate General for Taxes (DGT) ruled that, as the funds are provided in cash, they constitute monetary income subject to withholding.
Cuestión planteada Si la consultante debe practicar retención a cuenta del Impuesto sobre la Renta de las Personas Físicas sobre las cantidades que abona en concepto de ayudas al estudio dirigidas al aprendizaje de idiomas.
Las ayudas al estudio consistentes en la entrega de un importe en metálico para reembolsar gastos de formación se consideran rendimientos del trabajo dinerarios. Al no ser una renta en especie, no es aplicable la exención por capacitación o reciclaje del personal del artículo 42.2.a) de la LIRPF. Por tanto, la entidad está obligada a practicar la retención correspondiente.
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