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A query is made as to whether allowances and compensations for travel expenses of a member of the Governing Board of a Professional Association constitute employment income. The DGT responds that, if it is not proven that they strictly compensate for the expense or if a discretionary amount is paid, they constitute employment income.
Question posed: Whether the aforementioned amounts are considered employment income for Personal Income Tax purposes.
Remuneration of members of governing bodies constitutes employment income pursuant to Article 17.2.e) of the LIRPF. If the entity directly provides transport or accommodation, there is no income. If the entity reimburses expenses without proving that they strictly compensate for travel, or if it pays an amount for the member to decide its use freely, such amounts constitute employment income subject to withholding tax.
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