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V3361-14 22 December 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · asignaciones para gastos de manutención

Meals and accommodation expenses exempt if displacement rules and limits met

The DGT confirms that meal and accommodation allowances paid by employers during a business trip are exempt from IRPF if the business trip requirements and the quantitative limits set out in the Regulation are met.

The question raised

Tax treatment that, for the purposes of Personal Income Tax, must be applied to the allowances satisfied by the company for subsistence and accommodation expenses, in relation to the per diems received between the months of May and October 2014.

The DGT's ruling

Allowances for subsistence and accommodation expenses are not taxable if the employee travels to a municipality other than their habitual center and their residence. They must compensate for hospitality expenses, not exceed nine months of stay in the new municipality, and respect the daily limits of 53.54 euros (with overnight stay) or 26.67 euros (without overnight stay) for travel within Spain. If these terms are not met, the entire amount shall be taxable.

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