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An associated labour cooperative has enquired whether reimbursements for travel, subsistence, and accommodation expenses for its worker-members are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the per diem regime under the Regulations applies only to employees under a contract of employment; therefore, for cooperative members, the tax treatment depends on how the expenses are managed.
Cuestión planteada Aplicación a dichos importes del artículo 9 del Reglamento del Impuesto sobre la Renta de las Personas Físicas, que declara exceptuadas de gravamen determinadas cantidades destinadas por la empresa para gastos de locomoción, manutención y estancia de sus empleados, y su sometimiento a retención.
El régimen de dietas exoneradas del artículo 9 del Reglamento del Impuesto solo se aplica a quienes tienen una relación laboral de dependencia y alteridad. Para los socios de cooperativas, no hay renta si la entidad pone directamente a disposición los medios (transporte, alojamiento o manutención). Si la cooperativa reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento, o abona cantidades para libre disposición, se considera renta dineraria sujeta a retención.
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