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V2295-14 8 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Fiscal residence determined by presence or activity base; meal allowances have limits

A company asks about the fiscal residence of workers sent to France and the taxation of their meal allowances. The DGT clarifies residence criteria and conditions under which maintenance and accommodation allowances are tax-exempt.

The question raised

Tax residence of workers deployed abroad.

The DGT's ruling

Tax residence is established by remaining in Spain for more than 183 days or by having the base of economic activities and interests in Spanish territory. Allowances for subsistence and lodging are not taxable if expenses are compensated in municipalities other than the habitual one, do not exceed quantitative limits, and the stay does not exceed nine continuous months in the same municipality. If the worker is hired for a specific work in a location, this per diem regime cannot be applied.

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