Skip to content
V0532-20 ·4 March 2020 ·consulta-vinculante Medium impact
Tax

Meal and accommodation allowances are tax-exempt if travel requirements and limits are met

The tax treatment of meal and accommodation allowances paid to employees has been reviewed. The DGT has ruled that these amounts are exempt from Personal Income Tax (IRPF) provided that travel is undertaken to municipalities other than the employee's usual place of work and residence, and that the quantitative and temporal limits set out in the Regulations are respected.

In 6 key points

How it affects those involved

This ruling clarifies the conditions under which business travel expenses can be paid to employees without incurring personal income tax liabilities, provided they comply with specific mobility and regulatory criteria.

Lifecycle

2020-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact