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A worker on leave of absence has requested clarification on whether company reimbursement for the costs of their special Social Security agreement is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these amounts constitute employment income and are subject to tax withholding.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas, de las cantidades percibidas por el consultante para financiar el coste del convenio especial con la Seguridad Social. Retenciones.
Las cantidades percibidas para financiar el coste del convenio especial con la Seguridad Social tienen la naturaleza de rendimiento del trabajo. Para calcular la retención, la empresa debe incluir este importe en la cuantía total de las retribuciones, pero podrá minorar dicha base con las cotizaciones satisfechas por el trabajador al convenio, siempre que este las acredite.
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