{"id":4962,"date":"2025-05-21T10:26:34","date_gmt":"2025-05-21T08:26:34","guid":{"rendered":"https:\/\/www.assistgrup.com\/?p=4962"},"modified":"2025-05-21T10:26:34","modified_gmt":"2025-05-21T08:26:34","slug":"dietas-para-administradores","status":"publish","type":"post","link":"https:\/\/www.assistgrup.com\/es\/dietas-para-administradores\/","title":{"rendered":"Dietas para administradores"},"content":{"rendered":"\n

Tambi\u00e9n pueden considerarse exentas del IRPF\u2026<\/strong><\/p>\n\n\n

\n
\"\"<\/a><\/figure>\n<\/div>\n\n\n

Cuando un empleado se desplaza fuera de su centro de trabajo, no debe tributar por las dietas que percibe, ya que se considera que \u00e9stas compensan los gastos en los que incurre. En concreto:<\/p>\n\n\n\n

    \n
  • Est\u00e1n exentas las cantidades que compensen los\u00a0gastos de peaje y aparcamiento<\/em>, as\u00ed como los de locomoci\u00f3n con veh\u00edculo propio hasta el l\u00edmite de\u00a00,26\u00a0euros por kil\u00f3metro recorrido.<\/em><\/li>\n\n\n\n
  • Tambi\u00e9n est\u00e1n exentas las sumas que compensen los\u00a0gastos en hoteles y restaurantes<\/em>\u00a0devengados en municipios distintos al del centro de trabajo y al que constituya la residencia del propio trabajador.<\/li>\n\n\n\n
  • Si se percibe una retribuci\u00f3n a tanto alzado para\u00a0gastos de manutenci\u00f3n<\/em>, ese importe est\u00e1 exento con los siguientes l\u00edmites m\u00e1ximos:<\/li>\n<\/ul>\n\n\n\n
    Concepto<\/strong><\/td>Sin pernocta<\/strong><\/td>Con pernocta<\/strong><\/td><\/tr>
    Dentro de Espa\u00f1a<\/td>26,67 euros<\/td>53,34 euros<\/td><\/tr>
    En el extranjero<\/td>48,08 euros<\/td>91,35 euros<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    En caso de que esas dietas sean percibidas por el administrador de la empresa, tambi\u00e9n es posible aplicar la exenci\u00f3n. <\/em>Recientemente Hacienda ha flexibilizado su postura en este tema, en los siguientes t\u00e9rminos: <\/p>\n\n\n\n

      \n
    • Si el administrador s\u00f3lo recibe retribuciones derivadas de su relaci\u00f3n mercantil con la sociedad, sin realizar ninguna otra actividad, entonces no tiene derecho a que sus dietas disfruten de exenci\u00f3n. Estas funciones mercantiles son, por ejemplo, la de convocar a los socios o la de formular las cuentas.<\/li>\n\n\n\n
    • No obstante, si las dietas derivan de su trabajo en la empresa (porque no s\u00f3lo ejerce funciones mercantiles sino que tambi\u00e9n interviene en la gesti\u00f3n diaria -y se desplaza para visitar a clientes y proveedores, firmar contratos\u2026-), entonces la exenci\u00f3n s\u00ed es aplicable, como lo ser\u00eda para cualquier otro empleado.<\/li>\n<\/ul>\n\n\n\n

      Los administradores que a la vez trabajan en la empresa pueden recibir dietas y no tributar por ellas. Nuestros profesionales le pueden asesorar en esta materia y en cualquier otra relacionada con su tributaci\u00f3n.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

      Tambi\u00e9n pueden considerarse exentas del IRPF\u2026 Cuando un empleado se desplaza fuera de su centro de trabajo, no debe tributar por las dietas que percibe, ya que se considera que \u00e9stas compensan los gastos en los que incurre. En concreto: Concepto Sin pernocta Con pernocta Dentro de Espa\u00f1a 26,67 euros 53,34 euros En el extranjero 48,08 euros 91,35 euros […]<\/p>\n","protected":false},"author":956,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[1],"tags":[],"class_list":["post-4962","post","type-post","status-publish","format-standard","category-noticias","entry","has-post-thumbnail"],"yoast_head":"\nDietas para administradores | Assistgrup<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.assistgrup.com\/es\/dietas-para-administradores\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dietas para administradores | Assistgrup\" \/>\n<meta property=\"og:description\" content=\"Tambi\u00e9n pueden considerarse exentas del IRPF\u2026 Cuando un empleado se desplaza fuera de su centro de trabajo, no debe tributar por las dietas que percibe, ya que se considera que \u00e9stas compensan los gastos en los que incurre. 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