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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.
Cuestión planteada Se pregunta si se puede "aplicar la exención prevista en el artículo 9 del RIRPF a las dietas de manutención satisfechas al consultante, en su condición de socio y administrador único incluido en el RETA, por la prestación de funciones técnicas reales y no en virtud del cargo de administrador". Teniendo en cuenta, además, lo siguiente: "Las dietas de manutención no se abonan por el ejercicio del cargo de administrador, sino por la prestación efectiva y personal de trabajo técnico, calificado como rendimiento del trabajo. El alojamiento es asumido por la empresa, por lo que se solicita la exención solo por el concepto de manutención (importe diario de 91,35 euros). Los desplazamientos se justifican documentalmente mediante partes diarios de trabajo y localización, así como con constancia de la intervención técnica realizada".
La exención de las asignaciones para gastos de manutención y estancia del artículo 9 del Reglamento del Impuesto solo se aplica a contribuyentes que perciben rendimientos del trabajo derivados de una relación laboral. En este caso, al no existir una relación laboral con las notas de dependencia y alteridad, no resulta operativo el régimen de dietas y asignaciones. Por tanto, no es aplicable la exención de 91,35 euros diarios por desplazamientos a territorio extranjero.
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