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V1892-20 11 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas de manutención

Meal allowances for on-call shifts at the usual workplace cannot be considered tax-exempt

A doctor enquired whether meal allowances received during on-call shifts performed at her usual workplace could be considered tax-exempt. The DGT ruled that they cannot, as the exemption requires expenses to be incurred in a municipality different from both the usual workplace and the place of residence.

The question raised

Consideration of amounts paid for subsistence as an exempt allowance.

The DGT's ruling

The exemption for subsistence allowances requires that these be incurred for expenses in a municipality other than the recipient's habitual place of work and their place of residence. In the case of performing on-call duties at the workplace itself, this requirement is not met. Likewise, the exemption for products at reduced prices in company canteens is not applicable as it constitutes a monetary benefit rather than a benefit in kind.

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