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A sports entity has enquired whether a fixed daily amount of 10 euros provided to its volunteers for travel expenses is exempt from tax. The DGT has ruled that these amounts constitute employment income subject to tax, unless the entity directly provides the means of transport or accommodation.
Cuestión planteada Tributación en el IRPF.
Las compensaciones a voluntarios son rendimientos del trabajo según el artículo 17.1 de la Ley del IRPF, ya que derivan de una prestación de servicios personales. No es aplicable el régimen de dietas del artículo 9 del Reglamento porque este requiere una relación laboral o estatutaria. Solo se evitaría la tributación si la entidad pone directamente a disposición los medios de desplazamiento o alojamiento, sin que exista beneficio particular para el voluntario. Si se entrega dinero para que el voluntario decida cómo usarlo o se reembolsan gastos sin acreditar su necesidad estricta, la cuantía es renta gravable.
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