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A sports referee inquired whether compensation for overnight stays and travel expenses is exempt from taxation. The Directorate General for Taxes (DGT) ruled that, as there is no employment relationship with the federation, the exemption for allowances cannot be applied, and the amount must be taxed as employment income.
Cuestión planteada Si están exentas de tributación las compensaciones económicas percibidas en dicha labor, o bien, qué parte de las mismas podría considerarse como gasto deducible a la hora de calcular su rendimiento neto correspondiente.
Los ingresos de los árbitros se califican como rendimientos del trabajo al no haber ordenación de medios de producción propios. Las asignaciones para gastos de locomoción, manutención y estancia no gozan de la exención del artículo 9 del RIRPF por falta de relación laboral. Si la federación proporciona directamente el transporte o alojamiento, no hay renta; pero si reembolsa gastos sin acreditar su necesidad estricta o abona cantidades libres, tributan como rendimientos del trabajo. Los gastos deducibles se limitan a los previstos en el artículo 19.2 de la LIRPF.
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