The new Teleworking Law makes it very clear that organizations must provide their workers with all the necessary equipment to be able to work remotely, whether it be PCs, tablets, smartphones, office equipment and furniture, vehicles, etc., and must even cover the proportional parts of the expenses for electricity, water, gas and wifi, which are due to teleworking.
If in some way these utensils also have a particular purpose or use, they could be considered as "remuneration in kind" when filing the income tax return, therefore it is advisable to agree with the company what consideration all this material will have, since a priori they are only exempt from taxing income in kind that has this condition explicitly recognized in the regulations, such as the following:
- Transport tickets
- Meal vouchers
- Daycare vouchers
In addition, in the event that the Tax Administration opens a line of action in this regard, it would also be necessary to add income from the worker's work, the part of the bill for home supplies charged to the company, except in cases in which the latter has expressly granted aid as compensation for them.
Therefore, one of the best ways to solve this problem is to agree before the end of the year with the organizations that all these goods and supplies are considered "compensation", in order to avoid very unfavorable income tax returns for business employees.