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A query was raised regarding whether subsistence allowances paid to drivers for travel to different municipalities are subject to Personal Income Tax (IRPF). The Directorate-General for Traffic (DGT) rules that these allowances are exempt provided they comply with regulatory requirements concerning travel, time limits, and monetary caps.
Question posed: The treatment that must be applied, for the purposes of Personal Income Tax, to the per diems paid to workers.
Allowances for subsistence and accommodation expenses are not subject to Personal Income Tax (IRPF) if the employee travels to a municipality other than their habitual place of work and their residence. They must compensate for hospitality expenses, not exceed the quantitative limits set by the Regulations, and the stay in the municipality must not exceed nine months. The payer must certify the date, location, and reason for the travel. The mobile workplace regime does not apply if the activity does not involve the mobility of the workplace itself.
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