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A member of the board of directors of a copyright management entity inquired whether allowances for attending meetings are taxable if they decide not to collect them. The Directorate General for Taxes (DGT) ruled that these amounts constitute employment income and must be taxed regardless of any waiver of payment.
Cuestión planteada Tributación e imputación temporal de las referidas dietas, teniendo en cuenta que el consultante renuncia a su cobro.
Las cantidades satisfechas por la asistencia a reuniones de la Junta Directiva tienen la naturaleza de rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Esta consideración se mantiene con independencia de que el miembro renuncie a las cantidades o del destino que les dé. La imputación temporal se realiza en el periodo en que sean exigibles según la normativa interna de la entidad o, en su defecto, cuando se produzca el hecho que determina el derecho a percibirlas.
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