Doctrine by topic · DGT Observatory

Governing Bodies: 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 · 2014–2024

Current position

Amounts to compensate for travel expenses of governing body members are not considered per diems under the IRPF (Personal Income Tax) Regulations. For no income to arise, the entity must provide transport or accommodation directly. If expenses are reimbursed without proving the strict necessity of the travel, or if an amount is paid for the free choice of means, it is considered employment income subject to withholding.

The DGT's position has remained constant since 2014. The criterion establishes that the direct provision of means by the entity avoids income, whereas reimbursement without strict accreditation or the allocation of amounts for the free choice of means constitutes employment income. No changes in the applied doctrine have been observed.

Turning points

  1. V3257-15

    Clarifies that the income which members must repay for exceeding legal limits is not income for the taxpayer, but rather the income occurs in Corporate Tax (IS) for the entity.

  2. V0368-24

    Specifies that these amounts are not considered per diems under the IRPF Regulations and establishes the application of a 35 percent withholding rate.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V3257-15 23 Oct 2015

Excess remuneration transferred to savings bank is subject to Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
imputación fiscalcesión de ingresosretenciónórganos de gobiernorenta LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 4.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 128.1
Affects CompanyExpat · Non-residentIndividual

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