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A query was raised regarding whether a daily allowance of €35.58 for travel involving an overnight stay within Spanish territory is exempt from Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that, as it does not exceed the daily limit of €53.34, the amount is exempt from taxation provided that all regulatory requirements are met.
Cuestión planteada Si dicho importe (35,58 euros) percibido en concepto de dieta, está exento de retención a cuenta del IRPF.
Las asignaciones para gastos de manutención y estancia están exentas de IRPF si se perciben por desplazamientos a un municipio distinto del lugar de trabajo habitual y de la residencia. Para desplazamientos dentro del territorio nacional con pernocta, el límite de manutención es de 53,34 euros diarios y los gastos de estancia están exentos si se justifican. En este caso, la cuantía de 35,58 euros no supera el límite y, por tanto, está exenta de tributación en su totalidad siempre que se cumplan los demás requisitos legales.
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