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A federated arbiter asks whether travel expenses outside their municipality may be tax-exempt. The DGT replies that the income tax regulation's meal allowance regime does not apply due to the absence of a labour relationship, although exemption could apply if the federation directly covers the costs.
Cuestión planteada Si pueden calificarse como rentas exentas del IRPF, las cantidades abonadas por las federaciones deportivas oficiales a los árbitros federados, en concepto de dietas, cuando estos se derivan del ejercicio de la actvidad arbitral fuera del municipio de residencia, siempre que se cumplan los requisitos de necesidad del desplazamiento, compensación directa por parte de la federación deportiva, y cuantías dentro de los límites reglamentarios establecidos.
El régimen de dietas exoneradas del artículo 9 del Reglamento del Impuesto solo aplica a trabajadores por cuenta ajena con relación laboral. Para árbitros sin relación laboral, las cantidades solo no tributarán si la federación pone directamente a disposición los medios de transporte y alojamiento. Si la federación reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento o abona cantidades para libre asignación, se considera renta dineraria sujeta a impuesto.
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