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A university inquired whether the cost of a medical insurance policy assumed by an employee through salary deduction constitutes species remuneration exempt from taxation. The DGT responds that it is not species remuneration, but rather a payment mediation using the employee's direct cash remuneration.
Cuestión planteada Si el supuesto planteado se considera amparado por lo dispuesto en el artículo 42.2.f) de la Ley 35/2006.
Cuando el trabajador destina parte de su retribución dineraria a la adquisición de un servicio mediante una mediación de pago de la empresa, no hay retribución en especie. En este caso, el empleado asume el coste al descontarse de su salario, por lo que no se aplica la exención del artículo 42.3.c) de la Ley del IRPF. Para que fuera retribución en especie, el suministro debería estar pactado en el contrato o convenio como una obligación de la empresa.
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