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A transport company has enquired whether meal or overnight allowances for its drivers are exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) states that for these to be non-taxable, they must meet specific requirements regarding travel, temporality, and quantitative limits.
Question posed: Application of the tax-exempt per diem regime provided for in Article 9.a.3 of the Personal Income Tax Regulations.
Amounts for subsistence and accommodation are not taxable if the displacement is to a municipality other than the residence and the habitual place of work. They must compensate for hospitality expenses, not exceed nine months of stay in the municipality, and respect the daily limits of €53.54 (with overnight stay) or €26.67 (without overnight stay) within national territory. If these terms are not met, the entire amount shall be subject to taxation.
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