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An associated work cooperative has enquired whether reimbursements for travel, subsistence, and accommodation expenses for its worker-members are exempt from Personal Income Tax (IRPF) under the per diem regime. The Directorate General for Taxes (DGT) has ruled that the per diem regime in the Regulations applies only to employees under a contract of employment. Consequently, for cooperative members, it must be verified whether the reimbursement constitutes actual expense compensation or is instead a form of remuneration.
Cuestión planteada Aplicación a dichos importes del artículo 9 del Reglamento del Impuesto sobre la Renta de las Personas Físicas, que declara exceptuadas de gravamen determinadas cantidades destinadas por la empresa para gastos de locomoción, manutención y estancia de sus empleados, y su sometimiento a retención.
El régimen de dietas del artículo 9 del Reglamento del Impuesto solo se aplica a quienes perciben rendimientos del trabajo por una relación laboral de dependencia y alteridad. Para los socios de cooperativas, no existe renta si la entidad pone a disposición los medios necesarios para sus funciones (transporte, alojamiento, etc.). Si la cooperativa reembolsa gastos sin acreditar que compensan estrictamente el desplazamiento, o abona cantidades para libre disposición, se considera renta dineraria sujeta a retención.
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