{"id":5644,"date":"2023-11-27T16:38:57","date_gmt":"2023-11-27T15:38:57","guid":{"rendered":"https:\/\/www.btsasociados.com\/?p=5644"},"modified":"2023-11-27T17:04:36","modified_gmt":"2023-11-27T16:04:36","slug":"en-la-retribucio-en-especie-al-treballador-el-pagament-a-compte-no-repercutit-forma-part-de-limport-total-de-la-renda","status":"publish","type":"post","link":"https:\/\/www.btsasociados.com\/ca\/en-la-retribucio-en-especie-al-treballador-el-pagament-a-compte-no-repercutit-forma-part-de-limport-total-de-la-renda\/","title":{"rendered":"En la retribuci\u00f3 en esp\u00e8cie al treballador el pagament a compte no repercutit forma part de l&#8217;import total de la renda"},"content":{"rendered":"\n<p>El concepte de <strong>retribuci\u00f3 en esp\u00e8cie<\/strong> fa refer\u00e8ncia a la<strong> posada a la disposici\u00f3 d&#8217;un treballador d&#8217;un b\u00e9, dret o servei <\/strong>a un preu inferior al de mercat o a t\u00edtol gratu\u00eft.<\/p>\n\n\n\n<p>Una de les particularitats d&#8217;aquesta mena de retribucions \u00e9s que porten associada una retenci\u00f3, pagament a compte, que haur\u00e0 de computar-se pel treballador en la seva autoliquidaci\u00f3 a l&#8217;efecte de determinar l&#8217;import \u00edntegre d&#8217;aquesta.<\/p>\n\n\n\n<p><strong>En conclusi\u00f3:<\/strong><\/p>\n\n\n\n<ul>\n<li>Si l&#8217;ocupador ha repercutit el pagament a compte corresponent en la n\u00f2mina del treballador, \u00fanicament haur\u00e0 d&#8217;imputar-se el valor de la retribuci\u00f3.<\/li>\n\n\n\n<li>Si l&#8217;ocupador no ha repercutit el pagament a compte, la valoraci\u00f3 es realitzar\u00e0 d&#8217;igual manera, per\u00f2 haur\u00e0 d&#8217;addicionar-se l&#8217;import del pagament.<\/li>\n<\/ul>\n\n\n\n<p>Qualsevol dubte que els sorgeixen respecte a aquest tema no dubtin a dirigir-se a nosaltres, telef\u00f2nicament a Carles Monfort&nbsp;Codina&nbsp;o al seu e-mail <a href=\"mailto:cmc@btsasociados.com\" target=\"_blank\" rel=\"noreferrer noopener\">cmc@btsasociados.com<\/a>, estarem encantats a atendre&#8217;ls.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El concepte de retribuci\u00f3 en esp\u00e8cie fa refer\u00e8ncia a la posada a la disposici\u00f3 d&#8217;un treballador d&#8217;un b\u00e9, dret o servei a un preu inferior&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[14],"acf":[],"_links":{"self":[{"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/posts\/5644"}],"collection":[{"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/comments?post=5644"}],"version-history":[{"count":3,"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/posts\/5644\/revisions"}],"predecessor-version":[{"id":5650,"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/posts\/5644\/revisions\/5650"}],"wp:attachment":[{"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/media?parent=5644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/categories?post=5644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}