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A query was raised regarding whether allowances for travel, subsistence, and accommodation for employees travelling away from their usual workplace are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts are not taxable provided they comply with the requirements set out in Article 9.A.3 of the Tax Regulations.
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.
Las asignaciones para 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 límites cuantitativos del Reglamento y no permanecer en el nuevo municipio más de nueve meses. El pagador debe acreditar el día, lugar y motivo del desplazamiento.
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