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A professional partner of a company receiving payments to compensate for travel expenses incurred using their private vehicle has enquired whether these amounts are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the per diem exemption does not apply because the partner does not have an employment relationship based on subordination.
This ruling clarifies that professional partners cannot benefit from the tax exemptions typically reserved for employees' travel allowances, as they lack a subordinate employment relationship with the company.
The tax team reviews your specific situation.
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