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A taxpayer inquired about the tax treatment of subsistence and accommodation allowances received for work-related travel. The DGT ruled that these allowances are exempt from Personal Income Tax (IRPF), provided they meet the requirements regarding travel, temporality, and the quantitative limits established in the Regulations.
Cuestión planteada Tratamiento fiscal que, a efectos del Impuesto sobre la Renta de las Personas Físicas, debe darse a las asignaciones que por gastos de manutención y estancia satisface la empresa.
Las asignaciones por gastos de manutención y estancia no tributan si el trabajador se desplaza a un municipio distinto de su lugar de trabajo habitual y de su residencia. Deben compensar gastos de hostelería, no superar los nueve meses de permanencia en el nuevo municipio y respetar los límites diarios de 53,54 € (España) o 91,35 € (extranjero) con pernocta, o 26,67 € (España) o 48,08 € (extranjero) sin pernocta. Cualquier exceso o incumplimiento de estos términos estará sujeto a tributación íntegra.
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