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A Spanish company asked whether transport, maintenance and lodging paid directly to enable its director resident in Italy to carry out duties in Spain constitute income in kind. The DGT responds that if there is no particular benefit to the director, there is no income for the non-resident taxpayer and no obligation to withhold tax.
Cuestión planteada 1º) Si los gastos de desplazamiento, manutención y alojamiento en que pueda incurrir la entidad consultante con el fin de poner a disposición de su Consejero Delegado no residente en territorio español los medios para que éste pueda realizar las funciones propias de su cargo no constituyen retribución en especie para éste y, en consecuencia, no están sujetos a tributación en el Impuesto sobre la Renta de No Residentes lo cual excluye la obligación de la entidad consultante de realizar pagos a cuenta de dicho Impuesto con motivo de estos pagos.
Los pagos realizados directamente por la entidad para poner medios al ejercicio de las funciones del consejero no determinan la existencia de una renta para este, siempre que no se derive un beneficio particular para el mismo. En tal caso, no se consideran retribuciones sujetas al Impuesto sobre la Renta de No Residentes. Respecto al Impuesto sobre Sociedades, estos gastos son deducibles si cumplen los requisitos de inscripción contable, devengo, correlación de ingresos y gastos, y justificación de la realidad de la operación.
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