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A bullfighting assistant has enquired whether they can apply the reduction for travel and subsistence expenses under the IRPF Regulations. The DGT has ruled that this is applicable as it constitutes a special employment relationship, provided that the gang leader has not reimbursed these costs.
Cuestión planteada Entendiendo que se trata de una relación laboral especial, pregunta si le resulta aplicable lo dispuesto en el artículo 9.B.1 del Reglamento del Impuesto sobre la Renta de las Personas Físicas.
El artículo 9.B.1 del Reglamento del IRPF permite minorar los ingresos por gastos de locomoción y manutención en relaciones laborales especiales de carácter dependiente. Dado que el contrato de subalterno con el jefe de cuadrilla es una relación laboral especial de artistas, es aplicable este precepto. No obstante, su aplicación queda condicionada a que el jefe de cuadrilla no haya resarcido específicamente los gastos de locomoción y manutención.
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