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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker has enquired whether payments received for subsistence and accommodation expenses during travel away from their usual workplace are exempt from Income Tax (IRPF). The Directorate General for Tax (DGT) has ruled that these allowances are not taxable, provided they meet the requirements regarding travel, temporality, and the quantitative limits set out in the Regulations.
This ruling clarifies the tax-exempt status of business travel allowances, provided they adhere to specific regulatory limits and conditions.
The tax team reviews your specific situation.
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