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A company has requested clarification on how to justify mileage payments made to employees to ensure they are not subject to taxation. The Directorate General for Taxes (DGT) clarifies that these amounts are exempt provided the reality of the journey is proven and the limits of €0.26 per kilometre, plus tolls and parking, are respected.
Cuestión planteada Cómo registrar y justificar el kilometraje efectuado de cara a posibles inspecciones, al tratarse, según dicha empresa, de importes exentos de tributación.
Las cantidades por desplazamientos fuera del centro de trabajo están exentas de gravamen si se usan medios públicos (con factura) o medios propios (hasta 0,26 euros/km más peajes y aparcamiento justificados). La realidad del desplazamiento puede probarse por cualquier medio admitido en Derecho. El pagador debe acreditar el día, lugar y motivo del desplazamiento, mientras que el perceptor debe justificar los gastos de peaje, aparcamiento o transporte público.
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