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A query was raised regarding whether subsistence and accommodation allowances can be exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption for allowances only applies to employment income, which requires elements of subordination and independence. This does not apply in cases involving a 50% shareholding in the company's capital.
Cuestión planteada Tratamiento fiscal que, a efectos del Impuesto sobre la Renta de las Personas Físicas, debe darse a los importes que se satisfacen en concepto de gastos de manutención y estancia.
La exención de dietas del artículo 9 del RIRPF se aplica únicamente a rendimientos del trabajo con notas de dependencia y ajenidad. En el caso de socios con una participación del 50% en el capital social, no se consideran estas notas y se entiende que existe una ordenación por cuenta propia de medios de producción. Por tanto, los importes percibidos se consideran rendimientos de actividades económicas y no rendimientos del trabajo.
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