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A member of the Governing Board of a Mutual Society has enquired whether payments received for travel, subsistence, and accommodation are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that no income is generated if the entity directly provides the means of transport and accommodation; however, payments are taxable if expenses are reimbursed without proof of necessity or if a fixed allowance is paid.
Cuestión planteada Tratamiento fiscal a efectos del Impuesto sobre la Renta de las Personas Físicas de las cantidades percibidas.
Para que no exista renta, la entidad debe poner a disposición de los miembros los medios para realizar sus funciones, como el transporte o el alojamiento. Si la entidad simplemente reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento necesario, o si abona una cantidad para que el miembro decida cómo acudir, las cantidades se consideran rendimientos del trabajo sujetos a impuesto y retención.
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