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V3083-19 4 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Reimbursements for travel and subsistence expenses in volunteering are taxed as employment income

A volunteer has enquired whether a monthly allowance of 200 euros for transport and meal expenses is tax-exempt. The DGT has ruled that these amounts must be taxed as employment income.

The question raised

Tax treatment that, for the purposes of Personal Income Tax, must be applied to the aforementioned monthly aid received from the foundation.

The DGT's ruling

Economic compensation for volunteer work is classified as income from employment as it derives from the provision of services. It is not possible to apply the exemption for allowances under Article 9 of the Tax Regulation, as said exception only applies to employees under an employment or statutory relationship. Therefore, amounts intended to compensate for transport and subsistence expenses in volunteering do not benefit from that exemption.

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