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V1560-18 6 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No IRPF withholding on exempt meal allowances and occupational accident insurance premiums if requirements are met

A query was raised regarding whether IRPF withholding applies to meal allowances and sickness/accident insurance premiums. The DGT clarifies that exempt meal allowances are not subject to withholding and that occupational accident insurance premiums do not constitute benefits in kind.

The question raised

Subject to withholding tax under Personal Income Tax.

The DGT's ruling

Travel allowances are not subject to withholding if they compensate for subsistence and accommodation expenses, comply with the temporal and quantitative limits of the RIRPF, and are incurred in municipalities other than the habitual one. Premiums for occupational accident insurance or civil liability insurance paid by the company are not considered benefits in kind. However, the reimbursement of health insurance premiums to the employee is considered monetary income subject to withholding.

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