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An employee inquired whether the contributions to a special agreement with the Social Security, funded by their company following a collective redundancy, have tax implications. The DGT responds that they have no impact as income or expense, but that the insurance premium paid by the company could constitute benefits in kind.
Question posed: Tax treatment in Personal Income Tax (IRPF) regarding the company's payment of the Special Agreement with the Social Security.
Contributions to the special agreement, as they are the exclusive responsibility of the employer, have no impact on the employee's Personal Income Tax assessment, neither as income nor as a deductible expense. However, the premium paid by the company to an insurance entity shall be exempt up to the limit established by the Workers' Statute for unfair dismissal; any excess shall be considered employment income in kind. This benefit in kind shall be included in the taxable base and may qualify for the 40% reduction (or 30% depending on the date) if the legal requirements are met.
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