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A query was raised regarding whether subsistence and accommodation allowances for employees travelling away from their usual workplace are exempt from Income Tax. The Directorate General for Taxes (DGT) ruled that these amounts are not taxable provided they comply with the requirements set out in the Regulations, including specific quantitative limits.
Question raised: Tax consideration for the purposes of the provisions of Article 9-A-3 of the Personal Income Tax regulations.
Allowances for subsistence and accommodation expenses are not subject to Personal Income Tax (IRPF) if the employee travels to a municipality other than their habitual place of work and their residence. For per diem allowances without overnight stays, the exemption applies if they do not exceed 26.67 euros per day within Spanish territory or 48.08 euros if abroad. Furthermore, the individual may not remain in the destination municipality for more than nine months.
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