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A taxpayer asks whether subsistence and accommodation allowances for truck drivers require justification and what the exempt limits are. The DGT responds that there are exempt daily amounts that do not require documentary justification of their amount, provided that the travel is substantiated.
Question posed: The amount exempt from taxation, whether it is necessary to justify food and hotel expenses, and whether there is a minimum amount regarding the allowances received for such concepts that requires no justification whatsoever.
Allowances for subsistence and accommodation are exempt from Personal Income Tax if the employee travels away from their habitual center and residence. For road freight transport drivers with overnight stays, the exempt limits not requiring justification of the amount are €91.35 for subsistence and €25 for accommodation abroad, or €53.34 and €15 in Spanish territory. The payer must substantiate the day, place, reason, and purpose of the travel.
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