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A query was raised regarding whether a company paying temporary disability (IT) benefits to its employees on behalf of a mutual insurance company must apply tax withholdings. The Directorate General for Taxes (DGT) ruled that these benefits constitute employment income and the company is obliged to carry out the required withholding.
Cuestión planteada En el caso de que algunos de los trabajadores de una empresa se encuentren en situación de incapacidad temporal (IT) por enfermedad común, o accidente no laboral o accidente laboral, y la empresa esté pagando a dichos trabajadores, a cargo de la entidad gestora o mutua obligada, las prestaciones económicas por IT en concepto de pago delegado, se pregunta:
Las prestaciones económicas por incapacidad temporal constituyen rendimientos del trabajo para quien las percibe. Al satisfacer estas prestaciones a su personal por cuenta de la Seguridad Social, las empresas están obligadas a practicar la retención e ingreso a cuenta del IRPF correspondiente.
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