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The DGT confirms that travel, subsistence and accommodation costs for employees moving to other municipalities may be exempt if they meet displacement criteria and quantitative limits set out in the Regulation.
Cuestión planteada Si el pago de la referida cantidad al empleado se considera exceptuado de gravamen o sujeto a retención.
Las asignaciones para gastos de manutención y estancia están exentas de IRPF si el trabajador se desplaza fuera de su centro de trabajo habitual y de su residencia. Para dietas con pernocta, los gastos de estancia deben ser los justificados y los de manutención no deben superar los 53,34 euros diarios en territorio nacional. En desplazamientos sin pernocta, la exención aplica a la manutención si no excede los 26,67 euros diarios en España. No se permite la exención para gastos de alquiler de vivienda, solo para establecimientos de hostelería.
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