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An association has enquired whether amounts reimbursed by a company to its employees to cover mandatory financial consultancy fees are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that such reimbursements constitute monetary remuneration subject to withholding tax.
Cuestión planteada Teniendo en cuenta que el importe de la cuota anual de asociado es reintegrado por la empresa a los trabajadores se pregunta sobre su sujeción al IRPF.
Los reembolsos de gastos que se producen al empleado por su condición de asociado a una consultora financiera se consideran rendimientos íntegros del trabajo. Al ser importes entregados para adquirir servicios, la renta tiene consideración dineraria y está sometida a retención a cuenta del IRPF.
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