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A query is made as to whether payments for the position of Member in an agricultural association constitute employment income and how to treat travel expenses. The DGT determines that these remunerations are employment income and establishes conditions under which travel expenses are not taxable.
Question posed: Classification for Personal Income Tax purposes of the remuneration received for the performance of the position of Member.
Remuneration for members of representative bodies constitutes employment income pursuant to Article 17.2.e) of the LIRPF. Travel expenses are not taxable if the association directly provides the means (transport or accommodation) to perform the duties. If the association reimburses expenses without proving they strictly compensate for the necessary travel, or pays amounts for the free choice of means, it is considered monetary income subject to tax and withholding.
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