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A query was raised regarding the tax treatment of allowances that a director must transfer to their savings bank upon exceeding legal limits. The Directorate General for Taxes (DGT) ruled that these excesses do not constitute income for the individual under Personal Income Tax, but rather constitute income for the entity under Corporate Tax.
Cuestión planteada ¿Cuál es el criterio de imputación fiscal de las dietas abonadas a la persona física? ¿Cuál es el tratamiento correcto en relación con la obligación de practicar retenciones a cuenta sobre la parte de dieta que no sea imputable a la persona física?.
Los ingresos que los miembros de órganos de gobierno deben reintegrar a la caja de ahorros por exceder los límites legales no tienen consideración de renta para el contribuyente en el IRPF. La obtención de renta se produce en el Impuesto sobre Sociedades para la entidad perceptora. Por tanto, la parte de la dieta que deba reintegrarse está sujeta a retención en concepto de pago a cuenta del Impuesto sobre Sociedades.
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