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A professor inquired whether financial aid received for international teaching mobility abroad could be treated as an exempt per diem for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that the amount constitutes employment income subject to taxation.
Cuestión planteada Aclarar la naturaleza fiscal del importe cobrado por el consultante (810 euros). En particular, se plantea si tiene la consideración de dieta exceptuada de gravamen dentro de los límites previstos en el artículo 9 del Reglamento del Impuesto sobre la Renta de las Personas Físicas.
El importe de la beca no está amparado por las exenciones del artículo 7 de la Ley 35/2006. Tampoco es aplicable la exoneración de dietas del artículo 9 del RIRPF, ya que dicha exención solo opera cuando los desplazamientos son impuestos por el empleador y funcionan como resarcimiento de gastos. Al no concurrir esta circunstancia, la ayuda es un rendimiento del trabajo sujeto a IRPF.
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