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A query was raised regarding whether travel expense reimbursements for members of a professional association's governing board are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that the standard per diem regime does not apply due to the absence of an employment relationship; however, no taxable income will arise if it is proven that the amount strictly compensates for expenses or if the association provides the means of transport.
Cuestión planteada Tributación en el IRPF de las compensaciones a los miembros de la Junta de Gobierno de un Colegio Profesional por gastos de locomoción correspondientes a los desplazamientos para asistir a actos de representación o reuniones orgánicas.
El régimen de dietas del artículo 9 del Reglamento del Impuesto no es aplicable a los miembros de la junta de gobierno por no existir una relación laboral de dependencia. No habrá renta si el colegio proporciona directamente el medio de transporte o si se acredita que el importe compensa estrictamente los gastos de desplazamiento. Si el pagador solo reembolsa gastos sin acreditar su finalidad o abona una cantidad para libre elección del medio, la cuantía será una renta dineraria sometida al Impuesto.
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