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V3118-23 1 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gasto por cuenta de un tercero

Reimbursement of travel expenses for witnesses in criminal proceedings is not subject to Personal Income Tax (IRPF)

A taxpayer inquired whether travel expense reimbursements received after appearing as a witness in criminal proceedings should be taxed under IRPF. The Directorate General for Taxes (DGT) ruled that no income is generated, as the payment constitutes a reimbursement of expenses incurred on behalf of a third party.

The question raised

Treatment of the reimbursement for Personal Income Tax (IRPF) purposes.

The DGT's ruling

The reimbursement of travel expenses for a witness does not constitute income for Personal Income Tax (IRPF) purposes if it is considered an expense incurred on behalf of a third party (the judicial body). To this end, the taxpayer must not be entitled to the exempt per diem regime and the expenses must be intended to provide the witness with the means to perform their testimonial duties.

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