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A query was raised regarding whether a subsistence allowance provided for in a collective agreement, which an employee may choose to receive in cash, constitutes a benefit in kind or monetary remuneration. The Directorate General for Tax (DGT) has determined that, by opting for cash payment, the amount is classified as monetary remuneration.
Cuestión planteada Tratamiento fiscal del complemento salarial en especie por manutención que, a opción del trabajador, se abona en metálico.
Si el trabajador opta por percibir el complemento de manutención en metálico, dicho concepto tiene la calificación de retribución dineraria y no en especie. Al ser una retribución dineraria, debe practicarse la correspondiente retención a cuenta del IRPF siguiendo el procedimiento general. El cálculo del tipo de retención se realizará conjuntamente con el resto de las retribuciones del trabajador.
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