Doctrine by topic · DGT Observatory

Expenses on Behalf of a Third Party: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2016–2025

Current position

The regime for exempt per diems under Article 9 of the IRPF (Personal Income Tax) Regulations requires an employment relationship of dependency. For amounts to be non-taxable for subjects without an employment relationship, they must be expenses on behalf of a third party, which implies that the payer directly provides the means of transport or accommodation. If a reimbursement is made without proving that it strictly compensates for travel, or if an amount is paid for free allocation, the amount constitutes monetary income subject to IRPF.

The position of the DGT remains constant over time. The criterion establishes that, in the absence of an employment relationship, non-taxation depends on the direct provision of means or the strict accreditation of the expense to prevent the reimbursement from being considered income.

Analysis based on 9 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9
V0374-21 25 Feb 2021

Fixed compensation for volunteer firefighters is taxable as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobomberos voluntariosrégimen de dietasgasto por cuenta de un terceroretención LIRPF — Ley 35/2006 del IRPF art. 17.1RIRPF — RD 439/2007, Reglamento del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual

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