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A company has requested clarification on whether subsistence expenses for employees who travel daily to other municipalities without staying overnight must comply with the nine-month residency limit. The Directorate General of Taxes (DGT) has ruled that, in the absence of overnight stays, the continuous residency required to apply this time limit does not occur.
Cuestión planteada Información sobre la excepción de tributación de los gastos de manutención de dichos trabajadores, teniendo en cuenta lo establecido en el artículo 9-A-3 del RIRPF, y si hay que tener en cuenta en este caso el límite de los 9 meses.
Las asignaciones para gastos de manutención están exentas de IRPF si se realizan en municipios distintos al lugar de trabajo habitual y de residencia, y no superan los límites cuantitativos del art. 9.A.3 del RIRPF. El límite de nueve meses de permanencia continuada solo se aplica cuando existe permanencia en el municipio, por lo que no es aplicable en desplazamientos diarios sin pernocta. El pagador debe acreditar el día, lugar y motivo del desplazamiento.
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