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A triathlon referee has enquired whether travel allowances and per diems are subject to Personal Income Tax (IRPF). The DGT has ruled that, in the absence of an employment relationship, the per diem exemption does not apply and the amounts are taxable as employment income, unless the federation directly provides the necessary transport and accommodation.
Cuestión planteada Sujeción al IRPF de los referidos importes.
Los importes percibidos por árbitros sin relación laboral con la federación se califican como rendimientos del trabajo. No es aplicable la exención de dietas del Reglamento del Impuesto porque esta requiere una relación laboral con notas de dependencia. Si la federación reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento o permite libre asignación, la cantidad es renta gravable. Solo no habrá renta si la federación pone directamente a disposición los medios de transporte y alojamiento.
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