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A company has enquired whether travel expenses incurred by its partners (who receive employment income) are deductible for Corporate Income Tax (CIT) and exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that they are deductible for CIT provided they meet accounting and substantiation requirements. Regarding IRPF, they are not taxable if the company provides the means directly; however, they are taxable if the company merely reimburses expenses without proving their strict necessity.
Cuestión planteada Si los gastos mencionados son deducibles en el Impuesto sobre Sociedades y, en caso de ser abonados al trabajador, si están exentos en su IRPF.
En IS, los pagos por servicios prestados son deducibles si cumplen con la inscripción contable, devengo, correlación de ingresos y gastos y justificación documental. En IRPF, si los socios no tienen una relación laboral con dependencia, no pueden aplicar el régimen de dietas exoneradas. No habrá renta para el socio si la sociedad pone directamente a su disposición los medios de transporte o alojamiento. Si la sociedad reembolsa gastos o abona cantidades para que el socio decida cómo desplazarse sin acreditar la compensación estricta, se considera renta dineraria sujeta a impuesto.
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