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A company has enquired whether paying 0.19 euros per kilometre to its employees, alongside providing fuel vouchers, is exempt from Income Tax. The Directorate-General for Taxes (DGT) has ruled that these amounts may be exempt provided they comply with the limits and justification requirements set out in the Regulations.
Cuestión planteada Tratamiento fiscal que, a efectos del Impuesto sobre la Renta de las Personas Físicas, debe darse a los importes que perciben las trabajadores por ese concepto (kilometraje), y medios de justificación a efectos de la aplicación del artículo 9.A.2 del Reglamento del Impuesto.
Las cantidades para compensar gastos de locomoción por desplazamientos fuera del centro de trabajo están exentas de gravamen según el artículo 9.A.2 del Reglamento del IRPF. En caso de uso de vehículo propio, la exención se limita al cómputo de 0,19 euros por kilómetro recorrido, más gastos de peaje y aparcamiento, siempre que se justifique la realidad del desplazamiento. La realidad del trayecto puede probarse por cualquier medio admitido en Derecho, aunque su valoración corresponde a la Administración. Cualquier exceso sobre estos límites tributará como rendimiento del trabajo.
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