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The query asks whether part of cash wages can be replaced by IRPF-exempt in-kind benefits. The DGT clarifies that this requires amending the employment contract so the company transitions from being a payment intermediary to having the obligation to supply the good or service.
Cuestión planteada Incidencia en el IRPF.
Para que la sustitución de salario dinerario por retribución en especie sea válida, debe existir una modificación o novación del contrato de trabajo que cambie la composición del sistema retributivo. Si la empresa solo paga un gasto por cuenta del empleado, es una mediación de pago y sigue siendo retribución dineraria. En cambio, si la empresa queda obligada por contrato o convenio a suministrar el bien o servicio, se considera retribución en especie sujeta al artículo 42 de la LIRPF.
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