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V3275-17 21 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Flight crew subsistence allowances exempt from Income Tax under certain limits and requirements

An employee of a maritime salvage company inquired whether their daily service allowances are exempt from Income Tax (IRPF) according to the limits set by Royal Decree 439/2007. The Directorate-General for Taxes (DGT) ruled that the exemption depends on meeting specific travel requirements and the quantitative limits applicable to flight crew.

The question raised

Whether the per diems received for each day of service during which they fly are exempt from taxation up to the amounts reflected in Royal Decree 439/2007.

The DGT's ruling

Allowances for subsistence and lodging expenses are exempt from Personal Income Tax (IRPF) if received for travel to a municipality other than the habitual place of work and residence. For flight crew, subsistence allowances must not exceed 36.06 euros per day in Spain or 66.11 euros abroad. The payer must certify the date, location, and reason for the travel for the exemption to be valid.

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