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V1060-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Meals allowance exempt from IRPF up to daily limits depending on overnight stay

A university researcher asked how to calculate the exemption for meal allowances during business trips. The DGT clarifies that separate daily limits apply for days with and without overnight stays.

In 6 key points

How it affects those involved

Employers and employees must apply the correct daily exemption thresholds based on whether an overnight stay occurs, ensuring compliance with tax rules.

Lifecycle

2025-06-25PublishedPublished 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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