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A construction company has enquired whether subsistence allowances for its permanent employees are exempt from Income Tax (IRPF). The Directorate General for Tax (DGT) has ruled that travel allowances for work in a municipality other than the usual place of work or residence are exempt, provided they meet the amount, duration, and purpose requirements set out in Article 9.A.3 of the RIRPF.
Cuestión planteada Si respecto a los empleados fijos, las dietas de manutención pagadas están exentas de tributación en el IRPF, por aplicación de lo establecido en el artículo 9.A.3 del RIRPF.
Para empleados con contrato fijo de plantilla, las dietas por desplazamiento a un municipio distinto del lugar de trabajo habitual y de la residencia están exentas de IRPF si compensan gastos de manutención y estancia, no superan los límites cuantitativos del Reglamento y el trabajador no permanece más de nueve meses en dicho municipio. En contratos de obra determinada, las cantidades para compensar desplazamientos desde el domicilio al centro de trabajo tributan íntegramente, salvo que el trabajador se desplace desde su centro de trabajo habitual a otras obras. El régimen de centros de trabajo móviles o itinerantes solo aplica cuando el propio centro de trabajo tiene movilidad, no por la naturaleza de la actividad.
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