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An architect has enquired whether amounts paid by clients for travel expenses incurred in a private vehicle must be taxed and whether withholding tax should be applied. The DGT has ruled that these amounts constitute gross income from the activity and are subject to tax and withholdings.
Cuestión planteada Tributación de las cantidades percibidas por los referidos gastos de desplazamiento y, en consecuencia, si se debe aplicar retención sobre los mismos.
Al realizarse por estimación directa, los gastos de desplazamiento repercutidos a los clientes se consideran rendimientos íntegros de la actividad. La exoneración de gastos de locomoción del Reglamento del IRPF solo aplica a rendimientos del trabajo, no a actividades económicas profesionales. Por tanto, estas cantidades están sujetas al impuesto y al sistema de retenciones.
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