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V1070-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No exemption from maintenance allowances for a managing partner without a labour relationship

A sole managing partner carrying out technical duties and receiving income from work asks whether he can benefit from the exemption of 91.35 euros for overseas travel expenses. The DGT responds that this exemption applies only to workers under an employment relationship.

The question raised

It is asked whether it is possible to "apply the exemption provided for in Article 9 of the RIRPF to the subsistence per diems paid to the consultant, in his capacity as a partner and sole administrator included in the RETA, for the provision of real technical functions and not by virtue of the position of administrator". Taking into account, furthermore, the following: "The subsistence per diems are not paid for the exercise of the position of administrator, but for the effective and personal provision of technical work, classified as income from employment. Accommodation is assumed by the company, so the exemption is requested only for the subsistence concept (daily amount of 91.35 euros). Travel is documented through daily work and location reports, as well as with evidence of the technical intervention performed".

The DGT's ruling

The exemption for subsistence and accommodation allowances under Article 9 of the Tax Regulations applies only to taxpayers receiving income from employment derived from an employment relationship. In this case, as there is no employment relationship characterized by dependency and alterity, the regime for per diems and allowances is not operational. Therefore, the exemption of 91.35 euros per day for travel to foreign territory is not applicable.

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