The Central Economic-Administrative Court (TEAC), in its resolution of January 30, 2025, has reaffirmed the criterion already established in July 2024: company directors cannot benefit from the IRPF-exempt per diem regime when such allowances are received for performing their corporate duties.
This exemption regime, regulated under Article 9 of the IRPF Regulation, applies only within the framework of employment or statutory relationships — that is, when elements such as dependence, subordination, and third-party benefit exist. Therefore, per diems received by virtue of a corporate position are fully taxable.
However, the TEAC clarifies that the exemption cannot be automatically denied, since a director may hold a dual relationship with the company: corporate and employment-based. In that case, per diems derived from the employment relationship could qualify for exemption.
From our Tax Department, we recommend carefully reviewing the nature of the per diems and the legal relationship between the director and the company, in order to correctly apply the tax treatment and avoid issues in the IRPF filing.
If you have any doubts about how to correctly apply this criterion, please contact our tax team — we’re here to help.