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A consultant asks how to separate administrator and electromechanical worker remuneration in payroll and whether the latter can apply the diet allowance regime. The DGT responds that administrator remuneration constitutes income from work, and that for technical roles, diet allowances are only exempt if the society directly provides transport and accommodation without reimbursing the partner.
Cuestión planteada Forma de diferenciar en nómina las dos funciones, y si tienen derecho los administradores a la aplicación del régimen de dietas en su función como trabajo electromecánico.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Para los servicios distintos a la administración, si no existe relación laboral (como ocurre con socios con control efectivo), no se puede aplicar el régimen de dietas del artículo 9 del RIRPF. No obstante, no habrá renta si la sociedad pone directamente a disposición los medios de desplazamiento y alojamiento. Si la sociedad reembolsa el gasto o abona una cantidad para que el socio decida cómo acudir, dicha cuantía es una renta dineraria sujeta a impuesto y retención.
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