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A company has enquired whether travel expenses incurred by its partners (who receive employment income) are deductible for Corporate Income Tax (CIT) and exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that they are deductible for CIT provided they meet accounting and substantiation requirements. Regarding IRPF, they are not taxable if the company provides the means directly; however, they are taxable if the company merely reimburses expenses without proving their strict necessity.
This ruling clarifies the distinction between direct provision of services and expense reimbursement, highlighting the tax implications for partners receiving employment income.
The tax team reviews your specific situation.
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