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A former Member of Parliament and political party leader inquired whether they were required to file an income tax return for 2017 earnings. The Directorate General for Taxes (DGT) ruled that travel expenses paid by the political party do not constitute income, but are instead expenses incurred on behalf of a third party. Consequently, the obligation to file depends on whether total employment income exceeds the legal thresholds.
Cuestión planteada Con los datos arriba referidos se pregunta sobre la obligación de presentar declaración por el período impositivo 2017.
Los gastos de desplazamiento y estancia pagados por un partido político no son renta para el dirigente si se consideran gastos por cuenta de un tercero, al no existir relación laboral. Por tanto, la obligación de presentar la declaración se rige por el artículo 96 de la Ley del IRPF. En este caso, no habría obligación si los rendimientos del trabajo como exparlamentario no superaron los 22.000 euros anuales.
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