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A medical association has enquired whether it must withhold Income Tax (IRPF) when reimbursing travel and accommodation expenses to course speakers. The Directorate General for Tax (DGT) has ruled that if these expenses are considered to have been incurred on behalf of the entity, they do not constitute employment income for the speaker.
Cuestión planteada 1.- Si en alguno de los supuestos mencionados existe la obligación de la entidad consultante de practicar retención por IRPF por los importes reembolsados a los conferenciantes.
Los honorarios de los conferenciantes son rendimientos del trabajo al no existir relación laboral ni ordenación de medios propios. No hay obligación de retención por los reembolsos si se cumple que el gasto es por cuenta de un tercero, es decir, que la entidad pone a disposición los medios para el trabajo o compensa estrictamente los gastos de desplazamiento. En los tres supuestos planteados (facturas a nombre de la entidad, facturas a nombre del ponente o kilometraje), se entiende que existe un gasto por cuenta de un tercero sin rendimiento del trabajo.
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