{"id":9030568,"date":"2022-06-08T00:00:41","date_gmt":"2022-06-07T23:00:41","guid":{"rendered":"https:\/\/gremicat.es\/?p=18589"},"modified":"2022-06-08T00:00:41","modified_gmt":"2022-06-07T23:00:41","slug":"la-cessio-dels-telefons-mobils-als-empleats-per-a-us-professional","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/la-cessio-dels-telefons-mobils-als-empleats-per-a-us-professional\/","title":{"rendered":"La cessi\u00f3 dels tel\u00e8fons m\u00f2bils als empleats per a \u00fas professional"},"content":{"rendered":"

La Direcci\u00f3 General de Tributs (DGT) ha resolt recentment que facilitar tel\u00e8fons m\u00f2bils als empleats per a \u00fas professional no constitueix retribuci\u00f3 en esp\u00e8cie en l’IRPF.
\n<\/span><\/span><\/p>\n

<\/div>\n

La consideraci\u00f3 com a retribuci\u00f3 en esp\u00e8cie en l’IRPF de la cessi\u00f3 per les empreses de determinats b\u00e9ns als seus treballadors pot generar dubtes i controv\u00e8rsies amb l’Administraci\u00f3 tribut\u00e0ria.
\n<\/b><\/strong><\/h2>\n

 <\/p>\n

Especialment, amb motiu de la situaci\u00f3 de pand\u00e8mia i la generalitzaci\u00f3 del teletreball, moltes empreses s’han plantejat si escau imputar una retribuci\u00f3 en esp\u00e8cie, subjecta a ingr\u00e9s a compte de l’IRPF, pels equips (m\u00f2bils, port\u00e0tils, etc.) que cedeixen als empleats de manera gratu\u00efta per a desenvolupar el seu treball.\u00a0<\/span><\/p>\n

En aquest sentit ha de recordar-se que l’article 42 de la Llei de l’IRPF<\/strong> qualifica com a retribuci\u00f3 en esp\u00e8cie la utilitzaci\u00f3, consum o obtenci\u00f3, per a fins particulars, de b\u00e9ns drets o serveis, de manera gratu\u00efta o per preu inferior al normal de mercat.\u00a0<\/strong><\/span><\/p>\n

En termes generals i abans de passar a l’an\u00e0lisi del cas concret, la DGT<\/strong> recorda que no existeix retribuci\u00f3 en esp\u00e8cie quan l’empresa posa a la disposici\u00f3 del treballador les m\u00e0quines, \u00fatils i eines de propietat o titularitat de les empreses necess\u00e0ries perqu\u00e8 aquest faci el seu treball.<\/strong> La inexist\u00e8ncia de rendiment de treball s’ha d’afirmar no sols en el cas que la posada a la disposici\u00f3 del treballador dels referits mitjans es produeixi en els locals de l’empresa, sin\u00f3 tamb\u00e9 quan el treballador presta els seus serveis fora d’aquests locals, com ocorre quan desenvolupa el seu treball en el seu propi domicili en els sup\u00f2sits de teletreball, o en el domicili dels clients de l’empresa.<\/span>\u00a0<\/span><\/p>\n

D’altra banda, i tamb\u00e9 en termes generals, podr\u00e0 constituir un rendiment de treball en esp\u00e8cie la utilitzaci\u00f3, consum o obtenci\u00f3 per a fins particulars del treballador dels citats mitjans<\/strong>.\u00a0<\/span><\/p>\n

Criteri de la DGT<\/strong><\/p>\n

Doncs b\u00e9, recentment la DGT en la resoluci\u00f3 de la seva consulta vinculant CV\u00a0v0150-22, de 31 de gener de 2022 s’analitza el cas d’una empresa que cedeix als seus empleats l’\u00fas d’un tel\u00e8fon m\u00f2bil i els seus elements accessoris (carregador, cable, bateries, targetes\u00a0multi-*SIM, carcassa, etc.), i altres elements de similars i an\u00e0logues caracter\u00edstiques, propietat de l’empresa, per a la realitzaci\u00f3 del seu treball. El codi de conducta de l’entitat prohibeix l’\u00fas privatiu d’aquests instruments de treball, prohibici\u00f3 que queda recollida amb car\u00e0cter general en la pol\u00edtica d’\u00fas professional dels tel\u00e8fons d’empresa i, amb car\u00e0cter individualitzat, en les cl\u00e0usules contractuals dels contractes de treball.\u00a0<\/span><\/p>\n

La DGT reconeix que, en termes generals, ha d’entendre’s que <\/span>“no existeix retribuci\u00f3 en esp\u00e8cie quan l’empresa posa a la disposici\u00f3 del treballador les m\u00e0quines, \u00fatils i eines necess\u00e0ries perqu\u00e8 aquest faci el seu treball”<\/span><\/em>. La inexist\u00e8ncia de rendiment de treball ha de predicar-se no sols quan la posada a disposici\u00f3 es produeix en els locals de l’empresa sin\u00f3 tamb\u00e9 quan es produeixi fos dels mateixos<\/strong> (ja sigui en el domicili dels clients o amb motiu, per exemple, de situacions de teletreball).\u00a0<\/span><\/p>\n

Tamb\u00e9 afirma la DGT que, en termes generals, aquesta cessi\u00f3 de m\u00e0quines, \u00fatils i eines podr\u00e0 constituir rendiment de treball en esp\u00e8cie en cas d’utilitzaci\u00f3, consum o obtenci\u00f3 per a fins particulars<\/strong>.\u00a0<\/span><\/p>\n

No obstant aix\u00f2, en el cas concret plantejat per l’entitat consultant la DGT conclou que no existeix retribuci\u00f3 en esp\u00e8cie donada:\u00a0<\/span><\/p>\n

– La naturalesa dels dispositius cedits (m\u00f2bils)<\/span><\/p>\n

– La seva indubtable connexi\u00f3 amb el treball i<\/span><\/p>\n

– les circumst\u00e0ncies que concorren en la seva utilitzaci\u00f3 definides en la pol\u00edtica d’\u00fas professional i en els contractes de treball.<\/span><\/p>\n

Aquesta consulta de la DGT suposa la fixaci\u00f3 d’un criteri rellevant sobre una mat\u00e8ria que afecta un gran nombre d’empreses i que presenta una alta conflictivitat en procediments de gesti\u00f3 i inspecci\u00f3. Resulta convenient realitzar una revisi\u00f3 de la pol\u00edtica seguida sobre aquest tema per les empreses.\u00a0<\/span><\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria laboral<\/a>.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

La Direcci\u00f3 General de Tributs (DGT) ha resolt recentment que facilitar tel\u00e8fons m\u00f2bils als empleats per a \u00fas professional no …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030569,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9030568","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","category-sin-categoria"],"yoast_head":"\nLa cessi\u00f3 dels tel\u00e8fons m\u00f2bils als empleats per a \u00fas professional - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/la-cessio-dels-telefons-mobils-als-empleats-per-a-us-professional\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La cessi\u00f3 dels tel\u00e8fons m\u00f2bils als empleats per a \u00fas professional - 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