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A partner and director of a transport company inquired whether they could apply the per diem allowance regime for subsistence and accommodation expenses incurred while working as a driver. The Directorate General for Taxes (DGT) ruled that this regime is exclusive to employees under an employment relationship, while outlining the conditions under which other travel expenses may be non-taxable.
Cuestión planteada Aplicación del régimen de dietas previsto en el artículo 9 del Reglamento del Impuesto sobre la Renta de las Personas Físicas a las cantidades que pudiera percibir el socio en concepto de gastos de manutención y estancia durante el desarrollo de su labor de conductor.
El régimen de dietas del artículo 9 del Reglamento solo se aplica a quienes perciben rendimientos del trabajo por una relación laboral con notas de dependencia y alteridad. Para socios sin relación laboral cuyos rendimientos sean del trabajo, los gastos de desplazamiento no tributan si la sociedad pone directamente a su disposición los medios (transporte o alojamiento). Si la sociedad reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento, o abona cantidades para libre elección, se considera renta sujeta a impuesto.
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