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A query was raised regarding whether subsistence allowances received by workers travelling to a quarry outside the urban centre are exempt from Personal Income Tax (IRPF) without the submission of meal receipts. The Directorate-General for Tax (DGT) ruled that if the travel is to a municipality other than the usual place of work or residence, these allowances are not taxable, provided they do not exceed established limits and the payer verifies the date, location, and purpose of the travel.
Cuestión planteada En caso de que los trabajadores de una empresa, que van a iniciar unos trabajos en una cantera fuera del casco urbano, perciban una media dieta en concepto de gastos de manutención por desplazamiento, según el convenio de la construcción al que están suscritos, sin tener justificantes de las comidas ya que estas se realizarán en la misma cantera donde están trabajando los empleados, cuál es el tratamiento fiscal que, a efectos del Impuesto sobre la Renta de las Personas Físicas, debe darse a las cantidades percibidas.
Para que las asignaciones por manutención estén exentas de IRPF, el desplazamiento debe ser a un municipio distinto del lugar de trabajo habitual y de la residencia. No es necesario que los gastos se realicen en establecimientos de hostelería, pero el pagador debe acreditar el día, lugar y motivo del desplazamiento. Las cantidades exentas son las que no superen los límites cuantitativos del artículo 9.A.3 del RIRPF, según se haya pernoctado o no.
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