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A query was raised regarding whether self-employed drivers can apply the exemption for justifying workers' accommodation expenses. The DGT ruled that this exemption cannot be applied and that such expenses must meet the general requirements for tax deductibility.
Cuestión planteada Si, teniendo en cuenta la nueva redacción del artículo 30.2.5ª de la Ley del Impuesto, respecto a la deducibilidad de los gastos de manutención de los empresarios, y el artículo 9 del Reglamento del Impuesto, respecto a las dietas de los trabajadores conductores de vehículos, puede considerarse que los empresarios conductores de vehículos no tienen que justificar los gastos de manutención en los términos establecidos en el primer artículo citado.
La remisión de la Ley del IRPF a la regulación de dietas de trabajadores solo afecta a los límites cuantitativos de los gastos de manutención, no a la justificación ni a los gastos de estancia. Los gastos de estancia para empresarios se rigen por las normas generales de deducibilidad. Para ser deducibles, deben estar vinculados a la actividad, estar correlacionados con los ingresos, tener correcta imputación temporal, estar registrados contablemente y estar convenientemente justificados.
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