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An employee inquired whether the reimbursement of certification course costs for their job is subject to Personal Income Tax (IRPF) withholding. The Directorate General for Tax (DGT) ruled that, as the funds are paid directly to the worker, they are considered monetary income subject to withholding.
Cuestión planteada Sometimiento a retención del reembolso de los gastos.
Aunque los estudios para capacitación o reciclaje no son retribución en especie si son exigidos por el puesto, cuando el pagador entrega importes en metálico al contribuyente para adquirir dichos servicios, la renta tiene consideración de dineraria. Por tanto, el reembolso efectivo en la nómina constituye una retribución dineraria sometida a retención a cuenta del IRPF.
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