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A trade union has requested clarification on whether payments for travel, subsistence, and accommodation for its representatives are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has indicated that, as there is no employment relationship, the tax-exempt per diem regime does not apply. However, these costs might not be taxable if the union directly provides the means for travel and accommodation.
Cuestión planteada Tributación en el IRPF.
Las asignaciones para gastos de locomoción, manutención y estancia de representantes sindicales no se acogen al régimen de dietas exoneradas del artículo 9 del Reglamento del Impuesto por falta de relación laboral. No habría renta si el sindicato pone directamente a disposición los medios de transporte y alojamiento. Si el sindicato reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento o abona cantidades para libre asignación, estas cantidades constituyen rendimientos del trabajo sujetos a impuesto y retención.
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