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V0315-17 6 February 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Travel expenses may be exempt from tax if within legal limits

The company asks whether travel costs for employees may be exempt from income tax. The DGT responds that exemption is possible if the travel is outside the workplace and the limits and requirements of the Regulation are met.

The question raised

Question posed: Whether the tax-exempt allowance regime provided for in Article 9 of the Personal Income Tax Regulations is applicable to said amounts, which declares exempt from taxation certain amounts allocated by the company for the travel, subsistence, and accommodation expenses of its employees.

The DGT's ruling

Allowances for travel, subsistence, and accommodation are exempt from taxation if the employee travels away from their place of work to perform their duties at a different location. Regarding travel, the expense justified by invoice is exempt, or 0.19 euros per kilometer plus tolls and parking. For subsistence and accommodation, the daily and overnight limits established in the Regulations must be met, provided that the displacement does not exceed nine months.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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