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An association has enquired whether travel expenses incurred by its board of directors may be exempt under the per diem regime of the IRPF Regulations. The Directorate General for Taxes (DGT) has ruled that this regime applies only to individuals in an employment relationship, although other methods exist to avoid taxation.
Cuestión planteada Aplicación a la referida compensación por gastos de locomoción de la eceptuación de gravamen del artículo 9 del Reglamento del IRPF.
El régimen de dietas del artículo 9 del Reglamento del IRPF no es aplicable a los miembros de una junta directiva por no existir una relación laboral de dependencia. Para que no haya renta, la asociación debe poner a disposición los medios de transporte o acreditar que el reembolso compensa estrictamente los gastos de desplazamiento. Si se abona una cantidad para que decidan libremente cómo acudir o no se acredita la compensación estricta, la cantidad será renta sometida a impuesto.
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