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V2992-20 5 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen de dietas

Meal and travel allowances from a managing university exempt only if there is a labour relationship or they are expenses for a third party

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.

The question raised

Question posed: To determine whether the application of the tax-exempt per diem regime under Article 9 of the IRPF Regulation requires that the income be obtained as a consequence of an employment or statutory relationship.

The DGT's ruling

The per diem regime under Article 9 of the RIRPF applies only to those who receive income from employment through a relationship of subordination and alterity. If the paying entity is not the employer, in order to avoid taxation, the amounts must constitute an expense on behalf of a third party, where the entity directly provides the means (transportation or accommodation) without any particular benefit to the researcher. If the entity simply reimburses expenses or pays amounts for free allocation without proving that they strictly compensate for travel, they are considered employment income subject to taxation.

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