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A query was raised regarding whether allowances for travel, subsistence, and accommodation 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 this regime applies exclusively to subordinate employment relationships; therefore, as members hold a corporate relationship, they are ineligible to use it.
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 es aplicable a contribuyentes con una relación laboral de dependencia. Para los socios de cooperativas de trabajo asociado, no es aplicable dicha exoneración. Si la cooperativa proporciona directamente los medios de transporte o alojamiento, no existe renta para el socio. Si la cooperativa reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento necesario, o abona cantidades para libre elección, se considera renta sujeta a retención.
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