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A worker inquired about applying tax exemptions for allowances when a company pays a lump sum without distinguishing between accommodation and subsistence. The Directorate General for Tax (DGT) ruled that accommodation costs may be exempt if justified, and subsistence costs are exempt up to the daily legal limit.
Cuestión planteada En el caso de que el trabajador justificara el importe abonado por gastos de estancia, se cuestiona si podría aplicarse la exención de la dieta recibida según Convenio hasta la cantidad justificada, y, por el resto, aplicar la exención hasta 53,34 euros, tributando por la cantidad que excediera de dicho importe.
Si la empresa abona una dieta global sin desglosar conceptos, se exime el importe de estancia siempre que el trabajador presente los justificantes de hostelería. El resto de la cuantía se considera manutención y estará exenta hasta el límite de 53,34 euros diarios en territorio español. Cualquier exceso sobre estos límites o la falta de justificación de la estancia tributará como rendimiento del trabajo.
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