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A partner with family participation asks whether locomotion, subsistence, and accommodation expenses may be exempt from taxation. The DGT responds that the per diem regime of the Regulation only applies to employees with an employment relationship, not to partners exercising management or control functions.
Question posed: Application of Article 9 of the Personal Income Tax Regulation to said amounts, which declares exempt from taxation certain amounts allocated by the company for the locomotion, subsistence, and accommodation expenses of its employees.
The regime of exempt per diems under Article 9 of the Regulation only applies to taxpayers with an employment relationship of dependency and alterity. For partners who do not have an employment relationship, travel expenses do not constitute income only if the company directly provides the means (transport or accommodation) to perform their functions. If the company reimburses expenses without proving they strictly compensate for necessary travel, or pays amounts for free choice, it is considered monetary income subject to IRPF.
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