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V3368-20 17 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Meal and accommodation allowances exempt from Income Tax if travel limits and requirements are met

A company has requested clarification regarding the taxation of meal and accommodation allowances paid to employees without the need to present invoices. The Directorate General for Tax (DGT) clarifies that these amounts are exempt from tax provided that travel is undertaken to municipalities other than the usual place of work and residence, while respecting the established financial limits.

The question raised

Taxation under IRPF of the aforementioned amounts paid to workers, considering that, according to the contract, workers are not obliged to provide the company with invoices or receipts for food and accommodation expenses.

The DGT's ruling

Allowances for subsistence and accommodation expenses are exempt from Personal Income Tax (IRPF) if incurred in a municipality other than the habitual place of work and the residence. For travel involving overnight stays in Spain, the exemption is 53.34 euros per day for subsistence and the justified amounts for accommodation. If the worker is a road freight transport driver, accommodation expenses do not require justification up to 15 euros per day within national territory. The mobile workplace regime does not apply if the worker travels from their habitual workplace to other locations.

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