Skip to content
V2522-14 ·26 September 2014 ·consulta-vinculante Medium impact
Tax

Subsistence and accommodation allowances are non-taxable if travel and regulatory requirements are met

A query was raised regarding whether allowances for travel, subsistence, and accommodation for employees travelling away from their usual workplace are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts are not taxable provided they comply with the requirements set out in Article 9.A.3 of the Tax Regulations.

In 6 key points

Lifecycle

2014-09-26PublishedPublished 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