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A query was raised regarding whether meal and accommodation allowances paid by a company to displaced workers are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these allowances are not taxable, provided they meet the requirements for displacement, temporality, and the quantitative limits set by the Regulation.
Cuestión planteada Consideración fiscal a efectos de lo dispuesto en el artículo 9-A-3 del Reglamento del Impuesto sobre la Renta de las Personas Físicas, respecto a las cuantías que la empresa satisface.
Las asignaciones por gastos de manutención y estancia no están sujetas al IRPF si el trabajador se desplaza a un municipio distinto de su lugar de trabajo habitual y de su residencia. Deben compensar gastos de hostelería, no superar los nueve meses de permanencia en el municipio y respetar los límites diarios de estancia y manutención del artículo 9.A.3 del Reglamento. La exoneración depende de que las cuantías no superen los límites reglamentarios, independientemente de lo que establezca el convenio colectivo.
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