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A query was raised regarding whether travel expense allowances and meeting attendance payments for members of Agricultural Chambers are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that travel expenses are not taxable if the entity provides the means of transport. However, if expenses are reimbursed without proof of strict necessity or if a fixed lump sum is paid, they constitute taxable income subject to a 35% withholding tax.
Cuestión planteada Retención aplicable a dichas retribuciones.
Las retribuciones de miembros de órganos de gobierno son rendimientos del trabajo. El régimen de dietas exoneradas no aplica porque no existe relación laboral de dependencia. Para que el desplazamiento no sea renta, la entidad debe proporcionar el medio de transporte. Si se reembolsan gastos sin acreditar su necesidad estricta o se paga una cantidad para libre elección del medio, es renta sometida a retención. Las cantidades por tiempo dedicado a reuniones son siempre retribución y, al ser administradores, tributan con una retención del 35%.
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