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An investigator asks whether maintenance and travel allowances paid by a managing university (with which they have no contract) may be exempt from income tax. The DGT responds that the exemption regime for allowances requires a labour relationship with the paying entity, although expenses for a third party may apply if certain conditions are met.
Cuestión planteada Conocer si la aplicación del régimen de dietas exceptuadas de gravamen del artículo 9 del Reglamento del IRPF requiere que los rendimientos se obtengan como consecuencia de una relación laboral o estatutaria.
El régimen de dietas del artículo 9 del RIRPF solo se aplica a quienes perciben rendimientos del trabajo por una relación laboral con quien realiza el pago. Si el investigador no tiene contrato con la universidad gestora, las cantidades solo estarán exentas si se acredita que son gastos por cuenta de un tercero, destinados a poner a disposición los medios para el trabajo (transporte o alojamiento) sin beneficio particular. Si el pago es un reembolso de gastos no acreditados o una cantidad libre, tributará como rendimiento del trabajo.
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