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A query was raised regarding whether remuneration paid to members of a worker cooperative can benefit from tax-exempt meal and travel allowances. The Directorate General for Taxes (DGT) ruled that, as the relationship is corporate rather than employment-based, the exemption under Article 9 of the Regulations does not apply.
Cuestión planteada Calificación a efectos del Impuesto sobre la Renta de las Personas Físicas de las retribuciones satisfechas por la Cooperativa a sus socios por los servicios referidos, y aplicación del régimen de dietas establecido en el artículo 9 del Reglamento del Impuesto.
Las retribuciones de socios de cooperativas de trabajo son rendimientos del trabajo según la Ley de Régimen Fiscal de las Cooperativas. El régimen de dietas del artículo 9 del Reglamento solo aplica a relaciones laborales con dependencia y alteridad. Si la cooperativa proporciona directamente los medios de transporte o alojamiento, no hay renta para el socio. Si la cooperativa reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento, o abona cantidades para libre elección, se considera renta sujeta a impuesto.
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