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A query was raised regarding whether travel expense reimbursements for members of a professional association's governing board are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that the standard per diem regime does not apply due to the absence of an employment relationship; however, no taxable income will arise if it is proven that the amount strictly compensates for expenses or if the association provides the means of transport.
This ruling clarifies the tax treatment of travel reimbursements for non-employee board members, distinguishing between taxable income and non-taxable expense compensation.
The tax team reviews your specific situation.
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