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A query is made regarding how to calculate the withholding tax on benefits in kind and the consequences if the company does not pass this amount on to the employee. The DGT clarifies that the employee must add the withholding tax to the value of the benefit in kind for their tax return.
Question posed: Amount of withholding tax to be applied to benefits in kind provided as employment income to employees, and specifically, in the event that the withholding tax is not passed on to them.
The withholding tax on benefits in kind is calculated by applying the corresponding rate to their value. If the payer does not pass the withholding tax on to the recipient, the recipient must add said amount to the valuation of the benefit in kind to declare the gross income. For example, if the benefit in kind is 10 euros and the withholding tax is 20%, the employee declares 12 euros.
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