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A query was raised regarding whether partners in a transport company can apply the subsistence and accommodation allowance regime. The DGT ruled that the allowance regime under the Regulations applies only to employees under an employment relationship. For partners, the reimbursement of expenses is only tax-exempt if the company directly provides the means (transport/accommodation), rather than simply reimbursing the cash amount.
Question posed: Application of the per diem regime provided for in Article 9 of the Personal Income Tax Regulations to amounts that partners may receive as subsistence and accommodation expenses during the performance of their duties as drivers. The application of said regime is also consulted in the event that the individual is an employee of the company.
El régimen de dietas del artículo 9 del Reglamento solo es aplicable a contribuyentes con rendimientos del trabajo derivados de una relación laboral. Para los socios cuyos servicios no son actividades económicas, si la sociedad reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento, se considera renta sujeta a impuesto. No hay renta si la sociedad pone directamente a disposición los medios de transporte y alojamiento. Para trabajadores por cuenta ajena, las dietas están exentas si cumplen los límites cuantitativos y requisitos de desplazamiento del Reglamento.
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