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 8 rulings · 2016–2025

Current position

The exemption for per diems under Article 9 of the Regulations is only applicable when there is an employment relationship characterized by dependency and alterity. For individuals without an employment relationship, allowances are only non-taxable if they constitute expenses on behalf of a third party, which requires the entity to directly provide means of transport or accommodation. The reimbursement of expenses without proving their strict necessity or the payment of lump-sum amounts are considered income from employment.

The DGT's position remains constant throughout the analyzed sequence. The criterion establishes that the absence of an employment relationship prevents the use of the exempt per diem regime, requiring the direct provision of means to avoid taxation. No changes in doctrine are observed, but rather a reiteration of the need to prove the nature of expenses on behalf of a third party.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V0314-25 17 Mar 2025

Travel allowances not exempt under meal rules without employment relationship

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajogastos por cuenta de un terceroexención de dietasrelación laboralgastos de locomoción LIRPF — Ley 35/2006 del IRPF art. 17.1.dRIRPF — RD 439/2007, Reglamento del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V0371-23 21 Feb 2023

Travel allowances for trade union representatives may be subject to income tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajogastos de desplazamientomanutención y estanciarelación laboralrégimen de dietas LIRPF — Ley 35/2006 del IRPF art. 17.1.dReglamento del Impuesto sobre la Renta de las Personas Físicas
Affects CompanyExpat · Non-residentIndividual
V0310-20 11 Feb 2020

Housing provided by an entity to its chairman constitutes a benefit in kind

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especiegastos por cuenta de un tercerorendimientos del trabajorégimen de dietasvaloración de vivienda LIRPF — Ley 35/2006 del IRPF art. 16.2.eLIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V3403-19 12 Dec 2019

Mileage allowances for non-employee referees may be taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajogastos de locomociónrelación laboralexención de dietasgastos por cuenta de un tercero LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.1.d
Affects CompanyExpat · Non-residentIndividual

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