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V2297-20 7 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Dietary exemptions for non-administrative partners only if society covers transport and accommodation directly

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.

The question raised

Question raised: Method of differentiating the two functions on the payroll, and whether administrators are entitled to the application of the per diem regime in their capacity as electromechanical labor.

The DGT's ruling

Remuneration for the position of administrator constitutes income from employment pursuant to Article 17.2.e) of the LIRPF. For services distinct from the position, if no employment relationship exists (as is the case with partners with effective control), the per diem regime under Article 9 of the RIRPF does not apply. Notwithstanding, there shall be no income if the company provides the means of transport or accommodation to perform the duties. If the company reimburses expenses without proving that they strictly compensate for travel, the amount shall be considered monetary income subject to tax and withholding.

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