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V0829-21 7 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Meal and accommodation allowances are exempt from Income Tax if RIRPF requirements and limits are met

A worker inquired about the tax exemption for meal and accommodation allowances received during business travel. The DGT clarified that these amounts are not taxable provided that daily limits are respected and the stay in hospitality establishments is properly justified.

The question raised

Question raised - Amount of subsistence and accommodation allowances that are exempt from taxation.

The DGT's ruling

Allowances for subsistence and accommodation expenses are exempt if the worker travels away from their usual center and residence. For travel involving an overnight stay in Spain, the exempt accommodation expenses are those substantiated by a hospitality invoice, and subsistence expenses are exempt up to 53.34 euros per day. If the company pays a global per diem, the substantiated accommodation expenses are deducted and the remainder is considered subsistence, subject to the 53.34 euro limit. If the accommodation is not substantiated, the portion corresponding to said concept shall be fully taxable.

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