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V0663-19 26 March 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · asignaciones para gastos de manutención

Meals and accommodation allowances exempt if moving to a different municipality for up to nine months

The DGT confirms that meal and accommodation allowances paid by employers are exempt from IRPF if the move is to a different municipality from the habitual residence and the stay does not exceed nine consecutive months.

The question raised

Question raised - Requirements, and what is the maximum period in the fiscal year in which the company can pay in respect of allowances for subsistence and accommodation expenses with an overnight stay, exempt from taxation.

The DGT's ruling

Allowances for subsistence and accommodation are exempt from Personal Income Tax (IRPF) if the employee travels to a municipality other than their habitual center and their residence. For the exemption, accommodation expenses must be those that are justified (only in the hospitality sector, not rentals) and subsistence allowances must not exceed the limits of 53.34 euros (with overnight stay) or 26.67 euros (without overnight stay) within national territory. The displacement cannot be for a continuous period exceeding nine months in the same municipality, a calculation performed from date to date without interruption by holidays or illness.

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