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A carrier is inquiring whether the 100 euros paid daily to drivers for subsistence and accommodation are exempt from Income Tax. The DGT responds that only amounts that do not exceed the maximum limits permitted by the Regulations may be exempt.
Question posed: Tax treatment, for IRPF purposes, to be applied to the amounts paid to workers for the reason indicated.
Allowances for travel away from the habitual place of work and residence are exempt if they meet the requirements of Article 9.A.3 of the IRPF Regulations. For international travel, the maximum exemption is 91.35 euros for subsistence and 25 euros for lodging. For domestic travel, the limits are 53.34 euros for subsistence and 15 euros for lodging. Any excess over these amounts shall be taxed as employment income.
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