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V2726-23 6 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos de locomoción

Travel expense reimbursements for association executives do not qualify for the per diem exemption under Art. 9 RIRPF

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.

The question raised

Application of the exemption from taxation under Article 9 of the IRPF Regulations to the aforementioned compensation for travel expenses.

The DGT's ruling

The per diem regime under Article 9 of the IRPF Regulations is not applicable to members of a board of directors due to the absence of an employment relationship of dependency. In order for there to be no income, the association must provide the means of transport or certify that the reimbursement strictly compensates for travel expenses. If an amount is paid so that they may decide freely how to travel, or if strict compensation is not certified, the amount shall be considered taxable income.

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