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A query was raised regarding whether allowances and expense reimbursements for members of a Governing Board are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that no income is generated if the entity directly provides transport and accommodation; however, income is taxable if expenses are reimbursed without proving strict necessity or if a fixed lump sum is paid.
Cuestión planteada Tratamiento fiscal a efectos del Impuesto sobre la Renta de las Personas Físicas de las retribuciones que se perciben por los miembros de la Junta.
Las retribuciones de miembros de órganos de gobierno son rendimientos del trabajo. No existe renta si la entidad pone a disposición los medios (transporte o alojamiento) para realizar las funciones, pues no hay beneficio particular. Sin embargo, si la entidad reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento necesario, o abona cantidades para libre elección del medio, se considera renta dineraria sujeta a impuesto y retención.
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