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V3339-20 11 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Meal allowances for travel outside usual workplace may be tax-exempt under certain conditions

A worker asked whether meal allowances for trips to other municipalities were tax-exempt and whether such trips interrupted the nine-month stay limit. The DGT responds that meal allowances are tax-exempt if the worker travels outside their usual workplace and meets criteria on amount and duration.

The question raised

Question posed - Whether the per diems received due to travel to other municipalities different from the municipality of Curtis (Bergondo, Onzonilla, Burgos) are exempt from taxation, and whether such travels interrupt the continuity in the municipality of Curtis for the purposes of the nine-month calculation established in Article 9 of the Tax Regulation.

The DGT's ruling

Allowances for subsistence and accommodation are exempt from Personal Income Tax (IRPF) if the employee travels away from their habitual place of work and their residence to perform their duties. To qualify, three requirements must be met: they must compensate for hospitality expenses, not exceed the daily quantitative limits, and the employee must not remain in the municipality for more than nine continuous months. The calculation of the nine months is performed from date to date and is not interrupted by the change of year. The nine-month limit is applied individually for each municipality.

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