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A worker inquired whether the amount compensated by her employer to pay for a special agreement with Social Security following her leave should be subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such amounts constitute employment income and are subject to withholding tax.
Cuestión planteada Tributación por el Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas por la consultante, para financiar el coste del Convenio con la Seguridad Social.
Los complementos percibidos para financiar el coste de un convenio especial con la Seguridad Social tienen naturaleza de rendimiento del trabajo. Para calcular el tipo de retención, la empresa debe incluir este importe en la cuantía total de las retribuciones, pero podrá minorar dicha base con las cotizaciones que el trabajador acredite haber satisfecho al convenio. El importe de la retención será el resultado de aplicar el tipo obtenido a la cuantía total de las retribuciones, incluyendo el importe reintegrado del convenio.
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