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V3365-14 23 December 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Meal and accommodation allowances are tax-exempt if IRPF Regulation requirements are met

A query was raised regarding whether allowances paid to employees for travel away from their residence and habitual workplace are subject to Personal Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that these payments are exempt provided they meet the travel, quantitative limit, and duration requirements established in the Regulations.

The question raised

The treatment that, for the purposes of Personal Income Tax, must be applied to the per diem allowances paid to workers.

The DGT's ruling

Allowances for subsistence and accommodation expenses are not subject to Personal Income Tax (IRPF) if the worker travels away from their place of work and habitual residence. They must compensate for hospitality expenses, not exceed the quantitative limits set by the Regulations, and the worker must not remain in a municipality other than their habitual one for more than nine months. For freight transport drivers, accommodation expenses do not require justification if they do not exceed 15 euros per day in Spain or 25 euros abroad. The payer must certify the date, location, and reason for the travel.

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