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A company asks whether a flexible compensation system allowing cash wages to be replaced by childcare vouchers, sickness insurance, meals or transport constitutes remuneration in kind. The DGT explains that it depends on whether the company has the obligation to provide the service or merely acts as a mediator of a payment requested by the employee.
Cuestión planteada Consideración de las retribuciones anteriores como retribuciones en especie a efectos de la aplicación del artículo 42 de la Ley del Impuesto.
Si la empresa paga a un tercero por mandato del empleado para que este adquiera bienes o servicios con parte de su sueldo, se trata de una mediación de pago y no de rentas en especie. Sin embargo, si la empresa tiene la obligación contractual o por convenio de suministrar dicho bien o servicio, el pago al tercero sí se considera retribución en especie. En este último caso, se aplicarían las exenciones del artículo 42 de la Ley del IRPF si se cumplen los requisitos legales.
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