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A query was raised regarding whether providing accommodation to the chairman of a General Council through a rental agreement could be classified as an expense incurred on behalf of a third party. The Directorate General for Taxes (DGT) ruled that, as there is no employment relationship, the use of the housing constitutes a benefit in kind.
Cuestión planteada Teniendo en cuenta que así se evita el gasto de estancia en hoteles, se pregunta si puede entenderse aplicable el criterio recogido en la consulta vinculante V0015-00 sobre "gasto por cuenta de un tercero" cuando una sociedad proporciona el alojamiento a los miembros de su consejo de administración.
Al no existir relación laboral, no es aplicable el régimen de dietas exoneradas. Si la entidad pone la vivienda a disposición del presidente, se considera una retribución en especie según el artículo 42.1 de la Ley del IRPF. La valoración de dicha renta se realizará conforme a las reglas de utilización de vivienda del artículo 43.1.1º,a) de la Ley del Impuesto.
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