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V2439-24 ·4 December 2024 ·consulta-vinculante Medium impact
Tax

No need to justify meal costs up to 53.34 euros per night

The DGT confirms that daily maintenance expenses do not need to be proven, but the date, location and reason for the move must be documented.

In 6 key points

How it affects those involved

Employers and workers involved in cross-border work are relieved of the obligation to prove meal costs, provided the date, place and purpose of travel are clearly stated.

Lifecycle

2024-12-04PublishedPublished 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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