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A taxpayer benefiting from the special regime under the Beckham Law asks whether the meal, maintenance and accommodation regime may apply. The DGT confirms that it can, provided the requirements and limits set out in Royal Decree 439/2007 are met.
Question posed: Whether the regime for per diems, subsistence, and accommodation regulated in Article 9 of Royal Decree 439/2007 is applicable in relation to taxpayers subject to said special regime.
Taxpayers under the special regime of Article 93 of the LIRPF are taxed on their income in Spain according to the rules of the TRLIRNR. When determining the gross amount of employment income in accordance with the LIRPF, per diems and travel expense allowances are exempt from taxation if they meet the requirements and limits of Article 9 of the RIRPF. This includes allowances for locomotion, subsistence, and accommodation in hospitality establishments under regulatory conditions.
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