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V0929-22 29 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Daily subsistence allowances without overnight stays are not subject to the nine-month residency limit

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.

The question raised

Information regarding the tax exemption for the subsistence expenses of said workers, taking into account the provisions of Article 9-A-3 of the RIRPF, and whether the 9-month limit must be taken into account in this case.

The DGT's ruling

Allowances for subsistence expenses are exempt from Personal Income Tax (IRPF) if they are made in municipalities other than the habitual place of work and residence, and do not exceed the quantitative limits set forth in Article 9.A.3 of the RIRPF. The limit of nine months of continuous stay only applies when there is a stay in the municipality, and therefore is not applicable to daily commutes without overnight stays. The payer must certify the date, location, and reason for the travel.

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