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An aviation pilot has enquired about the IRPF (Income Tax) tax-exempt amount for subsistence allowances during a flight from Barcelona to the Canary Islands without an overnight stay. The DGT has determined that, as flight crew on domestic travel without an overnight stay, the tax-exempt limit is €36.06 per day.
Cuestión planteada Cuál es el importe de la dieta de manutención exenta de tributación en el IRPF, que le corresponde en su caso.
Para el personal de vuelo de compañías aéreas, se consideran exentas de gravamen las asignaciones por gastos de manutención en desplazamientos dentro del territorio español sin pernocta que no excedan de 36,06 euros diarios. El desplazamiento debe realizarse a un municipio distinto del lugar de trabajo habitual y de la residencia del perceptor. El pagador debe acreditar el día, lugar y motivo del desplazamiento.
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