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A professional partner of a company receiving payments to compensate for travel expenses incurred using their private vehicle has enquired whether these amounts are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the per diem exemption does not apply because the partner does not have an employment relationship based on subordination.
Cuestión planteada Aplicación a dichos importes del artículo 9 del Reglamento del Impuesto sobre la Renta de las Personas Físicas, que declara exceptuadas de gravamen determinadas cantidades destinadas por la empresa para gastos de locomoción, manutención y estancia de sus empleados.
La exención de las asignaciones para gastos de locomoción, manutención y estancia del artículo 9 del Reglamento del IRPF solo se aplica a trabajadores por cuenta ajena con relación laboral. Al no existir notas de dependencia y alteridad en el socio profesional, las cantidades percibidas deben calificarse como rendimientos de actividades económicas y no están exoneradas de gravamen.
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