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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.
Cuestión planteada Si dichas dietas están exentas de tributación en IRPF.
Las asignaciones para gastos de manutención y estancia están exentas de IRPF cuando el trabajador se desplaza fuera de su centro de trabajo habitual y residencia. Para desplazamientos al extranjero con pernocta, la exención de manutención aplica hasta 91,35 euros diarios. Si el importe de 80 euros diarios corresponde exclusivamente a manutención, estará exento siempre que se cumplan los requisitos del artículo 9.A.3 del RIRPF.
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