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A pre-retired worker inquired whether the amount reimbursed by their company for social security contributions under a special agreement must be taxed and how it affects tax withholding. The Directorate General for Taxes (DGT) ruled that such reimbursement constitutes employment income, but it allows for a reduction in the base used to calculate withholding tax, provided the payments can be substantiated.
Cuestión planteada Retenciones aplicables a los pagos correspondientes al convenio especial con la Seguridad Social. Acreditación por el consultante de los importes satisfechos por el convenio con la Seguridad Social.
Las cantidades percibidas por el reintegro de las cotizaciones del convenio especial constituyen rendimientos del trabajo. Para determinar la base de la retención, la empresa debe minorar la cuantía total de las retribuciones con las cotizaciones satisfechas por el trabajador, siempre que este las acredite por cualquier medio de prueba admitido en derecho. El importe de la retención será el resultado de aplicar el tipo correspondiente a la cuantía de las retribuciones que incluyen dicho reintegro tras la minoración.
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