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A query was made regarding the maximum limit for meal and accommodation allowances exempt from Income Tax for commuting workers. The Directorate General for Taxes (DGT) clarifies that allowances for meals and accommodation are exempt provided that requirements regarding travel, temporality, and specific quantitative limits are satisfied.
Cuestión planteada Cuál es el límite máximo que puede percibir un trabajador en concepto de dietas respecto al total de su salario obtenido, para que su importe esté exento de gravamen (pudiendo justificar el desplazamiento).
Las asignaciones para gastos de manutención y estancia están exentas de IRPF si el trabajador se desplaza a un municipio distinto de su lugar de trabajo habitual y residencia. Para manutención con pernocta, los límites son 53,34 € diarios en España y 91,35 € en el extranjero; sin pernocta, 26,67 € en España y 48,08 € en el extranjero. Los gastos de estancia están exentos si se justifican y corresponden a establecimientos de hostelería. Los gastos de locomoción están exentos si se usa transporte público (importe justificado) o mediante el cómputo de 0,19 € por kilómetro más peajes y aparcamiento justificados. Cualquier exceso sobre estos límites tributa como rendimiento del trabajo.
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