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A partner working as a driver inquired whether they could apply the per diem regime for subsistence and accommodation expenses. The DGT ruled that the exemption regime under the Regulations is only applicable to those in an employment relationship characterised by subordination and alterity.
Cuestión planteada Aplicación del régimen de dietas previsto en el artículo 9 del Reglamento del Impuesto sobre la Renta de las Personas Físicas a las cantidades que pudiera percibir el socio en concepto de gastos de manutención y estancia durante el desarrollo de su labor de conductor.
El régimen de dietas del artículo 9 del Reglamento solo se aplica a contribuyentes con rendimientos del trabajo derivados de una relación laboral. Si el socio no tiene relación laboral, para que los gastos de desplazamiento no tributen, la sociedad debe poner directamente a su disposición los medios (transporte o alojamiento). Si la sociedad se limita a reembolsar los gastos o abona cantidades para que el socio decida cómo desplazarse, estas cantidades constituyen una renta dineraria sujeta a impuesto y retención.
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