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A self-employed individual asks whether they can claim diet allowances for overseas travel or exemption for work abroad. The DGT responds that both provisions apply exclusively to employees under a labour relationship.
Cuestión planteada - Si puede aplicar en su caso el régimen de dietas por desplazamientos al extranjero (artículo 9.A.3 del RIRPF), teniendo en cuenta la dificultad en su caso de obtener facturas acreditativas de los gastos incurridos (comidas, alojamiento, etc) en los distintos países a los que se desplaza, que cumplan con los requisitos exigidos legalmente por la normativa española.
El régimen de dietas del artículo 9 del Reglamento solo se aplica a trabajadores por cuenta ajena con relación laboral. Para los autónomos, solo son deducibles los gastos de manutención en hostelería con medios electrónicos y límites específicos. Asimismo, la exención por trabajos realizados en el extranjero del artículo 7.p) de la LIRPF requiere una relación laboral o estatutaria, por lo que no es aplicable a actividades económicas autónomas.
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