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V5415-16 21 December 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · representante

Use of a corporate nominal card by a representative does not affect their personal income tax

An NGO inquired whether its representative should be taxed for using a nominal debit or credit card linked to the organisation's account. The DGT ruled that, as these payments are made on behalf of and for the account of the entity, they do not impact the holder's personal taxation.

The question raised

Tax implications, for tax purposes, of the use of the card for these purposes by the representative of the entity.

The DGT's ruling

The cardholder acts as a representative or proxy of the entity, making payments against the organization's account on its behalf and for its account. Therefore, the delivery of the card and the payments made have no impact on the personal taxation of the representative.

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