{"id":9024630,"date":"2015-09-21T08:30:48","date_gmt":"2015-09-21T07:30:48","guid":{"rendered":"http:\/\/www.gremicat.es\/control-de-hacienda-de-dietas-en-nominas-2\/"},"modified":"2015-09-21T08:30:48","modified_gmt":"2015-09-21T07:30:48","slug":"control-de-hacienda-de-dietas-en-nominas-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/control-de-hacienda-de-dietas-en-nominas-2\/","title":{"rendered":"Control de Hacienda de dietas en n\u00f3minas"},"content":{"rendered":"

Hacienda ha intensificado los controles sobre las n\u00f3minas que incluyen dietas. La medida persigue aflorar rentas de este tipo que est\u00e1n exentas de tributar pero que tienen que justificarse debidamente. <\/p>\n

[texto_central]<\/p>\n

Control de Hacienda de las dietas incluidas en las n\u00f3minas<\/strong><\/p>\n

Hacienda ha intensificado los controles sobre las n\u00f3minas que incluyen dietas. La medida persigue aflorar rentas de este tipo que est\u00e1n exentas de tributar pero que tienen que justificarse debidamente. <\/p>\n

En caso contrario, la Agencia Tributaria levanta una liquidaci\u00f3n provisional en la que suma estos ingresos al salario, lo que arroja una mayor factura por el impuesto de la renta (IRPF).<\/p>\n

En los casos en los que el empleado es a la vez socio (Due\u00f1o o accionista del negocio) la cuesti\u00f3n se complica porque para la Agencia Tributaria, las cantidades pagadas como dietas no est\u00e1n exentas y deben someterse a retenci\u00f3n. Si en cambio es solo trabajador habr\u00e1 que demostrar esta relaci\u00f3n laboral por cuenta ajena y documentar los ingresos por dietas para que queden exentas de pagar impuestos.<\/p>\n

Estas actuaciones, que afectan a los ejercicios del 2011, 2012 y 2013, afectan a trabajadores de diversos ramos. <\/p>\n

Las dietas o asignaciones para gastos de viaje son cantidades que la empresa paga al empleado cuando este tiene que desplazarse o viajar fuera del lugar donde se encuentra su centro de trabajo.<\/p>\n

Esta retribuci\u00f3n, que incluye desde gastos de transporte hasta comidas o alojamiento en caso de tener que pasar una o varias noches fuera, debe incluirla el trabajador en su declaraci\u00f3n de la renta, aunque la ley las exime de tributar por entender que se trata de sumas para compensar gastos en los que se incurre por motivos laborales. Pero tienen topes recogidos en el art\u00edculo 9 del reglamento del IRPF. Por ejemplo, Hacienda limita a 53,34 euros la suma diaria exenta por desplazamiento dentro de Espa\u00f1a y a 91,35 euros en el extranjero, con algunas limitaciones.<\/p>\n

En gastos de manutenci\u00f3n, el tope es de 26,67 euros en territorio espa\u00f1ol y de 48,08 fuera. Y en lo que respecta a locomoci\u00f3n, el kilometraje debe multiplicarse por 0,19 euros y justificarse con gastos de peaje y de p\u00e1rking. <\/p>\n

Para ampliar esta informaci\u00f3n consulte con Asesor\u00eda laboral<\/a><\/p>\n

[\/texto_central]<\/p>\n","protected":false},"excerpt":{"rendered":"

Hacienda ha intensificado los controles sobre las n\u00f3minas que incluyen dietas. 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