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A company asked whether annual contributions to a foundation for employee incentive plans generate taxable income and retention obligations. The DGT responds that income arises only upon settlement of units, and that contributions to the foundation do not trigger a retention obligation.
Cuestión planteada 1. Se pregunta por la imputación temporal del incentivo, si las contribuciones anuales de la consultante a la fundación determinan un rendimiento tributable para el empleado, y si dichas contribuciones anuales suponen o no el nacimiento de la obligación de retener para la consultante.
El rendimiento derivado de las unidades del plan tiene calificación de rendimiento del trabajo, pero su imputación temporal ocurre cuando el mismo resulte exigible. Las contribuciones anuales a la fundación no suponen que el empleado deba integrar renta en su declaración de IRPF. Asimismo, la obligación de retener no nace con las contribuciones a la fundación, sino cuando se satisfagan o abonen las rentas. En el Impuesto sobre Sociedades, el gasto será deducible en el periodo en que el empleado tenga derecho a percibir el incentivo y resulte exigible la retribución.
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