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V0168-21 ·3 February 2021 ·consulta-vinculante Medium impact
Tax

Meal allowances do not require proof of amount if they remain within legal limits

An employee inquired whether they must submit meal receipts if their company pays fixed allowances or justified expenses. The DGT ruled that if allowances do not exceed exemption limits, it is not necessary to prove the specific amount, although the date, location, and purpose of the travel must still be documented.

In 6 key points

How it affects those involved

This clarification provides certainty for both employers and employees regarding the documentation required for tax-exempt meal allowances, reducing administrative burdens for amounts within legal thresholds.

Lifecycle

2021-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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