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V0532-20 4 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Meal and accommodation allowances are tax-exempt if travel requirements and limits are met

The tax treatment of meal and accommodation allowances paid to employees has been reviewed. The DGT has ruled that these amounts are exempt from Personal Income Tax (IRPF) provided that travel is undertaken to municipalities other than the employee's usual place of work and residence, and that the quantitative and temporal limits set out in the Regulations are respected.

The question raised

Tax treatment, for IRPF purposes, to be applied to amounts paid to workers for subsistence and accommodation allowances. Justification thereof.

The DGT's ruling

Allowances for subsistence and accommodation expenses are not taxable if the worker travels to a municipality other than their habitual place of work and their residence. Three requirements must be met: they must compensate for hospitality expenses, the worker must not remain in the destination municipality for more than nine months, and they must not exceed the daily limits established by the RIRPF. For accommodation expenses involving an overnight stay, amounts justified by hospitality receipts are excepted, excluding residential rent.

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