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The inquiry asks whether travel, subsistence, and accommodation allowances for workers on project-based contracts are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that if the worker travels from their home to the workplace where the project is located, the amounts are fully taxable.
Cuestión planteada Si estarían exceptuadas de gravamen las dietas y asignaciones para gastos de locomoción, y gastos normales de manutención y estancia, cuando sean devengadas por los trabajadores con contrato de obra o servicio determinado.
Las dietas de manutención y locomoción solo están exentas si el trabajador se desplaza desde su centro de trabajo habitual a un lugar distinto. En contratos de obra determinada, si el destino es el centro donde se ubica la obra, las cantidades tributan por ser desplazamientos desde el domicilio al centro de trabajo. No obstante, si el trabajador se desplaza desde el centro de la obra hacia otros lugares, sí podrían aplicarse las exenciones del RIRPF cumpliendo los requisitos.
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