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A query was raised regarding whether amounts reimbursed by a company to an employee to fund their special Social Security agreement during a leave of absence should be subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts constitute employment income and are subject to tax withholding.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas, de las cantidades percibidas por el consultante para financiar el coste del Convenio Especial con la Seguridad Social. Retenciones.
Las cantidades percibidas para financiar el coste del convenio especial con la Seguridad Social tienen la naturaleza de rendimiento del trabajo. Para calcular la retención, la empresa debe incluir dicho importe en la cuantía total de las retribuciones, pero podrá minorar la base para calcular el tipo de retención con las cotizaciones satisfechas por el trabajador, siempre que este las acredite.
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