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V2022-18 5 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Foreign travel and accommodation expenses are deemed included in the €2,000 lump-sum deduction

A worker resident in Spain has enquired whether they can deduct travel and accommodation expenses incurred in Switzerland for work purposes. The Directorate General for Taxes (DGT) has ruled that these expenses are not specifically deductible, as they are already covered by the general annual lump-sum deduction of €2,000.

The question raised

Si los gastos de desplazamiento (avión, taxi), y alojamiento soportados en Suiza con motivo de su trabajo, son gastos deducibles de los rendimientos íntegros del trabajo desarrollado en Suiza.

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