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A football referee asks whether travel and accommodation allowances are exempt from income tax. The DGT responds that, due to the absence of an employment relationship with the federation, the meal exemption under the Regulation does not apply, although direct provision of transport and accommodation by the federation might exempt them from taxation.
Cuestión planteada Si las dietas percibidas por desplazamientos se encuentran exentas en el IRPF.
La exención por dietas del artículo 9 del Reglamento del Impuesto solo aplica a rendimientos del trabajo derivados de una relación laboral. Para que las asignaciones de un árbitro sin relación laboral no tributen, deben ser gastos por cuenta de un tercero, lo que requiere que la federación proporcione directamente los medios de transporte y alojamiento. Si la federación simplemente reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento, o abona una cantidad libre, la cuantía será una renta sometida al impuesto.
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