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A query was raised regarding whether the reimbursement of transport and meal costs for participating in a clinical trial qualifies for the tax-exempt per diem scheme. The Directorate General for Taxes (DGT) ruled that this is not applicable due to the absence of an employment relationship, although other conditions may apply to ensure it is not classified as income.
Cuestión planteada Aplicación del régimen de dietas exceptuadas de gravamen (artículo 9 del Reglamento del IRPF).
El régimen de dietas del artículo 9 del Reglamento del IRPF solo aplica a trabajadores por cuenta ajena con relación laboral. Para que los gastos de un ensayo clínico no tributen, el organizador debe poner directamente a disposición los medios de transporte y alojamiento. Si el organizador simplemente reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento, o abona cantidades para libre asignación, se considera renta dineraria sometida al impuesto.
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