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A university asks whether travel allowances for a professor participating in a research project in the U.S. are exempt from income tax. The DGT responds that to apply the exemption for remuneration excesses under article 9.A.3.b) of the RIRPF, specific conditions for public officials or administrative staff must be met.
Cuestión planteada Obligación de retener. Si, durante los años en que el catedrático esté en Estados Unidos, los citados complementos por desplazamiento estarán exceptuados de gravamen en base a lo establecido en el artículo 9.A.3.b) del Reglamento del Impuesto sobre la Renta de las Personas Físicas.
La exención por excesos retributivos del artículo 9.A.3.b) del RIRPF requiere que el contribuyente tribute por el IRPF y que, en el caso de funcionarios o personal de la Administración, el exceso sea consecuencia de la aplicación de módulos e indemnizaciones del RD 6/1995 o de equiparaciones retributivas reconocidas. Si se cumplen estas circunstancias, el exceso sobre la retribución que se obtendría en España tendrá consideración de dieta exenta. En caso contrario, se debe practicar la retención correspondiente sobre los rendimientos del trabajo.
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