{"id":5646,"date":"2023-11-27T16:53:20","date_gmt":"2023-11-27T15:53:20","guid":{"rendered":"https:\/\/www.btsasociados.com\/?p=5646"},"modified":"2023-11-27T17:04:10","modified_gmt":"2023-11-27T16:04:10","slug":"in-the-case-of-remuneration-in-kind-to-the-employee-the-payment-on-account-not-passed-on-forms-part-of-the-total-amount-of-the-income","status":"publish","type":"post","link":"https:\/\/www.btsasociados.com\/en\/in-the-case-of-remuneration-in-kind-to-the-employee-the-payment-on-account-not-passed-on-forms-part-of-the-total-amount-of-the-income\/","title":{"rendered":"In the case of remuneration in kind to the employee, the payment on account not passed on forms part of the total amount of the income."},"content":{"rendered":"\n<p>The concept of <strong>remuneration in kind <\/strong>refers to the <strong>provision to an employee of a good<\/strong>, right or service at a <strong>price lower than the market price or free of charge.<\/strong><\/p>\n\n\n\n<p>One of the special features of this type of remuneration is that it is subject to a withholding, a payment on account, which must be calculated by the employee in their self-assessment in order to determine the full amount of the remuneration.<\/p>\n\n\n\n<p><strong>In conclusion:<\/strong><\/p>\n\n\n\n<ul>\n<li>If the employer has passed on the corresponding payment on account on the employee&#8217;s payroll, only the value of the remuneration must be imputed.<\/li>\n\n\n\n<li>If the employer has not passed on the payment on account, the valuation will be carried out in the same way, but the amount of the payment must be added.<\/li>\n<\/ul>\n\n\n\n<p>If you have any doubts about this subject, please do not hesitate to contact us, by telephone to Carles Monfort Codina or by e-mail to <a rel=\"noreferrer noopener\" href=\"mailto:cmc@btsasociados.com\" target=\"_blank\">cmc@btsasociados.com<\/a>, we will be delighted to help you.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The concept of remuneration in kind refers to the provision to an employee of a good, right or service at a price lower than the&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"acf":[],"_links":{"self":[{"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/posts\/5646"}],"collection":[{"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/comments?post=5646"}],"version-history":[{"count":2,"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/posts\/5646\/revisions"}],"predecessor-version":[{"id":5648,"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/posts\/5646\/revisions\/5648"}],"wp:attachment":[{"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/media?parent=5646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.btsasociados.com\/en\/wp-json\/wp\/v2\/categories?post=5646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}