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V2732-20 7 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Subsistence and accommodation allowances lose tax exemption if stay exceeds nine continuous months

A query was raised regarding how to calculate the nine-month period for the tax exemption on travel allowances. The Directorate General of Taxes (DGT) clarifies that the calculation is performed from date to date and is not interrupted by the change of the calendar year.

The question raised

Calculation of the 9-month period for the purposes of applying Article 9 of the Personal Income Tax Regulations.

The DGT's ruling

The nine-month limit of continuous stay for per diem allowances to be non-taxable is calculated from date to date. The transition from December 31 of one year to another does not interrupt this calculation. If the service assignment involves travel to different municipalities but without changing the official residence, the period of stay is not interrupted.

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