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A sales representative has enquired whether the daily allowance of €15.77 received for conducting routes is exempt from Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) has ruled that these amounts are not taxable, provided that the travel requirements and the quantitative limits set out in the Regulations are met.
Question posed: Whether the aforementioned per diem is exempt from IRPF withholding.
Allowances for subsistence and lodging are not taxable if they are received for travel to municipalities other than the habitual place of work and the residence. For the subsistence per diem to be exempt, it must not exceed 26.67 euros per day in Spain or 48.08 euros abroad if no overnight stay occurs. The payer must certify the date, location, and reason for the travel, although it is not necessary to justify the exact amount provided the limits are not exceeded.
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