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A company has requested clarification regarding the Personal Income Tax (IRPF) exemption for subsistence and accommodation allowances paid to employees deployed abroad. The Directorate General for Taxes (DGT) clarifies that these amounts are not taxable provided they comply with the quantitative limits and displacement requirements established in the IRPF Regulations.
Cuestión planteada Justificación de las dietas (manutención), para el caso de desplazamientos al extranjero de los trabajadores a los que desplaza, por un tiempo aproximado de un mes.
Las asignaciones por manutención y estancia no están sujetas a IRPF si el trabajador se desplaza a un municipio distinto de su residencia y lugar habitual de trabajo. Para manutención con pernocta al extranjero, el límite es de 91,35 euros diarios, y sin pernocta, 48,08 euros diarios. Los gastos de estancia están exentos en la medida que se justifiquen con facturas de hostelería, excluyendo el alquiler de viviendas. El exceso sobre estos límites tributará como rendimiento del trabajo.
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