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An employee inquired whether payments made by their company towards Social Security special agreement contributions following a redundancy procedure (ERE) should be subject to Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as this is an exclusive obligation of the employer, it has no tax implications for the employee.
Cuestión planteada Tratamiento fiscal en el IRPF del pago por la empresa del Convenio Especial con la Seguridad Social, teniendo en cuenta que el consultante tenía 55 años cuando se produjo la extinción de su relación laboral.
Dado que la normativa establece que las cotizaciones del convenio especial para trabajadores de 55 años o más en expedientes de regulación de empleo son a cargo exclusivo del empresario, estas no tienen incidencia en la liquidación del IRPF del trabajador. Por tanto, no deben considerarse ni como ingreso ni como gasto deducible para determinar el rendimiento neto del trabajo.
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