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A partner and administrator performing maintenance tasks asks whether travel, subsistence, and accommodation expenses received from their company are exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that the per diem exemption only applies to employees under an employment relationship. Therefore, for the partner, the tax treatment will depend on whether the company pays for the services directly or simply reimburses the expense.
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.
La exención del artículo 9 del Reglamento solo se aplica a rendimientos del trabajo derivados de una relación laboral con notas de dependencia y ajenidad. Si el socio no tiene relación laboral, los gastos de desplazamiento no son exentos, salvo que la sociedad ponga directamente a su disposición los medios de transporte y alojamiento para realizar sus funciones. Si la sociedad se limita a reembolsar los gastos incurridos o abona una cantidad libre, se considera una renta dineraria sujeta a IRPF y retenciones.
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