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V1079-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Meal allowances for workers relocated to another municipality may be exempt from income tax if conditions are met

The DGT confirms that meal allowances for employees moved to another province and returning to their home address at weekends may be exempt from income tax if they meet quantitative limits, a nine-month time limit, and are intended for maintenance and accommodation.

The question raised

Whether per diems received in Spain by a worker are exempt from taxation in the event that they are displaced to another province for work reasons and return to their habitual residence every weekend, during which they receive no per diem.

The DGT's ruling

Allowances for subsistence and accommodation expenses in municipalities other than the habitual place of work and residence are exempt from Personal Income Tax (IRPF) if they meet three requirements: they must compensate for hospitality expenses, not exceed the established daily limits, and not exceed a continuous period of nine months in the same municipality. Accommodation expenses must be justified with hospitality receipts, excluding residential rents. The nine-month calculation is uninterrupted, even if the displacement spans two tax periods.

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