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A query was raised regarding whether per diem allowances for partners in a limited company (SL) can be tax-exempt and if the exemption for work performed abroad applies. The Directorate General for Taxes (DGT) ruled that, as no employment relationship exists, the per diem regime under the Regulations does not apply; however, no income is deemed to have been earned if the company provides the necessary transport and accommodation.
Cuestión planteada Aplicación del artículo 9 del Reglamento del Impuesto sobre la Renta de las Personas Físicas a las asignaciones por dietas que perciban los socios con motivo de los desplazamientos a las instalaciones de los clientes, así como de la exención prevista en el artículo 7.p) de la Ley del Impuesto en los supuestos en los que el cliente se encuentre situado fuera de España. Tipo de retención aplicable a las retribuciones percibidas por los socios de la sociedad.
Las dietas del artículo 9 del RIRPF solo aplican a trabajadores con relación laboral o estatutaria. Si la sociedad pone directamente los medios de transporte y alojamiento, no hay renta para el socio. Si la sociedad reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento, se considera renta sujeta a retención. La exención por trabajos en el extranjero del artículo 7.p) LIRPF tampoco es aplicable si no existe relación laboral.
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