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V0130-26 27 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas de manutención

Meals, accommodation and travel expenses exempt from IRPF if conditions met

The consultant asks about the tax treatment of meal, accommodation and travel allowances. The DGT responds that these allowances are exempt from IRPF when made for moves to towns other than the habitual or residential one, provided the quantitative limits and justifying requirements set out in the Regulation are respected.

The question raised

Taxation of subsistence and lodging allowances, and travel expense allowances.

The DGT's ruling

Meal and lodging allowances are exempt if the worker travels to a municipality other than their usual one and their residence, respecting the daily limits depending on whether an overnight stay occurs. Regarding locomotion, justified public transport or 0.26 euros per kilometer with a private vehicle, plus tolls and parking, is exempt. The payer must certify the reason and location of the travel, while the recipient must justify the public transport and lodging expenses.

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