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A query was raised regarding whether reimbursements for travel, subsistence, and accommodation expenses paid to members of an associated labour cooperative can be exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the per diem regime under the Regulations applies only to employees. For cooperative members, reimbursements are only non-taxable if it is proven that they strictly compensate for the actual expense incurred or if the cooperative provides the means directly.
Cuestión planteada Aplicación a dichos importes del artículo 9 del Reglamento del Impuesto sobre la Renta de las Personas Físicas, que declara exceptuadas de gravamen determinadas cantidades destinadas por la empresa para gastos de locomoción, manutención y estancia de sus empleados, y su sometimiento a retención.
El régimen de dietas del artículo 9 del Reglamento del IRPF solo se aplica a quienes tienen una relación laboral con notas de dependencia y alteridad. Para los socios de cooperativas, cuyas retribuciones son rendimientos del trabajo, no hay renta si la cooperativa pone directamente los medios (transporte, alojamiento, manutención) o si el reembolso compensa estrictamente los gastos necesarios para sus funciones. Si el reembolso no acredita dicha compensación estricta o se abona una cantidad para libre disposición, se considera renta dineraria sujeta a retención.
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