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A query was raised regarding whether reimbursed travel, subsistence, and accommodation expenses for members of an associated labour cooperative can be exempt from Personal Income Tax (IRPF) under the per diem regime. The Directorate General for Taxes (DGT) ruled that the per diem regime in the Regulations applies only to employees under an employment relationship; therefore, for cooperative members, it must be verified whether the expense is genuine compensation or a form of remuneration.
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, y su sometimiento a retención.
El régimen de dietas del artículo 9 del Reglamento del Impuesto solo se aplica a contribuyentes con una relación laboral de dependencia y alteridad. Para los socios de cooperativas, no existe renta si la entidad pone directamente a disposición los medios para realizar las funciones (transporte, alojamiento, etc.). Si la cooperativa reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento, o abona cantidades para libre disposición, se considera renta dineraria sujeta a retención.
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