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A query was raised regarding who must prove the reality, location, date, and purpose of travel to ensure that allowances for travel, subsistence, and accommodation expenses are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the burden of proof rests with the individual asserting their right.
Cuestión planteada En caso de que las asignaciones recibidas que se destinan a compensar los gastos señalados, se encuentren exentas de gravamen en los términos que se establecen reglamentariamente, se cuestiona a quién le corresponde acreditar la realidad, el lugar, el día, y los motivos de los desplazamientos. En concreto, se pregunta si la carga de la prueba recae sobre el empleado o bien sobre el empresario.
La realidad de los desplazamientos puede justificarse mediante cualquier medio de prueba admitido en Derecho, cuya valoración corresponde a la Administración Tributaria. La carga de la prueba recae en quien hace valer su derecho. En el caso de gastos de manutención, no es necesaria la acreditación del importe para considerar la exención dentro de los límites cuantitativos, pero sí debe acreditarse el día, el lugar y el motivo del desplazamiento.
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