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V0233-15 21 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Travel expenses from the residence to the workplace constitute benefits in kind or monetary remuneration

A worker residing in Palma de Mallorca and working in A Coruña inquires whether their travel and subsistence expenses can be tax-exempt allowances. The DGT responds that only travel outside the habitual workplace is exempt, whereas the journey from the residence to the workplace constitutes a benefit in kind.

The question raised

Question posed: Possible consideration as tax-exempt allowances of the aforementioned expense compensations.

The DGT's ruling

Tax-exempt allowances only apply to travel outside the workplace to perform duties at a different location. Locomotion, subsistence, and accommodation expenses for traveling from the residence to the habitual workplace do not meet this requirement. Such amounts must be classified as benefits in kind or monetary remuneration, subject to withholding tax.

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