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V0807-20 8 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas de manutención

Meals for foreign work trips may be exempt from IRPF

A worker asked whether daily meal allowances of 80 euros from foreign work trips are exempt from IRPF. The DGT responds that such allowances are exempt if they constitute maintenance compensation and meet quantitative limits and regulatory requirements.

The question raised

Question posed: Whether such allowances are exempt from Personal Income Tax (IRPF).

The DGT's ruling

Allowances for subsistence and lodging expenses are exempt from Personal Income Tax (IRPF) when the employee travels away from their habitual place of work and residence. For international travel involving overnight stays, the subsistence exemption applies up to 91.35 euros per day. If the amount of 80 euros per day corresponds exclusively to subsistence, it shall be exempt provided that the requirements of Article 9.A.3 of the RIRPF are met.

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