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V3314-20 6 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Allowances for subsistence and accommodation during travel away from the usual workplace may be exempt from Income Tax

A worker has enquired whether payments received for subsistence and accommodation expenses during travel away from their usual workplace are exempt from Income Tax (IRPF). The Directorate General for Tax (DGT) has ruled that these allowances are not taxable, provided they meet the requirements regarding travel, temporality, and the quantitative limits set out in the Regulations.

The question raised

Amount of meal and lodging allowances that would be exempt from taxation in that case.

The DGT's ruling

Allowances for meals and lodging are not taxable if received for travel to municipalities other than the habitual place of work and residence, provided that the stay at the destination does not exceed nine months. For travel involving overnight stays in Spain, lodging expenses are exempt if justified by hospitality invoices, and meal allowances are exempt up to 53.34 euros per day without the need to substantiate the amount. Any excess over these limits shall be subject to taxation as income from employment.

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