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V2592-14 3 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · liberados sindicales

Allowances for union release officers without an employment relationship may be taxed as employment income

The tax treatment of travel and subsistence payments made to union release officers has been reviewed. The DGT indicates that the exemption for allowances does not apply to those without an employment or statutory relationship of dependency, although they may not be taxed if it is proven that the expenses were incurred on behalf of a third party.

The question raised

Tax treatment that, for the purposes of Personal Income Tax, must be applied to the amounts paid to union releasees.

The DGT's ruling

The exemption regime for per diems under Article 9 of the RIRPF only applies to taxpayers with an employment or statutory relationship. For union releasees without such a relationship, the amounts shall not be taxable if the union provides the means for their duties (expense on behalf of a third party). If the union simply reimburses expenses without proving their necessity for the function or pays amounts for free use, they are considered income from employment subject to withholding.

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