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A foundation has requested clarification on whether travel and meeting allowances paid to its trustees are subject to tax withholding. The Directorate General for Taxes (DGT) has ruled that if it cannot be proven that these payments strictly compensate for actual expenses, or if a fixed lump sum is paid, they are considered employment income subject to withholding tax.
Cuestión planteada Si estas dietas están sujetas a retención, y si así fuera, cuál es el tipo de retención a aplicar.
El régimen de dietas exoneradas no se aplica a representantes de fundaciones por falta de relación laboral de dependencia. Si la fundación proporciona los medios (transporte o alojamiento), no hay renta. Si reembolsa gastos sin acreditar su carácter compensatorio estricto o abona cantidades libres, es renta del trabajo. Dichos rendimientos se califican como retribuciones de administradores y miembros de órganos representativos, con una retención del 35% o del 19% si la cifra de negocios es inferior a 100.000 euros.
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