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A company has enquired whether payments for breakfast, lunch, and dinner made to displaced workers are exempt from Income Tax, given they do not fit the specific categories of 'half allowance' or 'full allowance'. The Directorate-General for Tax (DGT) has ruled that if these payments do not exceed quantitative limits and comply with regulatory requirements, they are exempt.
Cuestión planteada - Si dichas dietas abonadas a los trabajadores se encuentran exentas de IRPF o no, dado que las mismas son inferiores a los límites legales establecidos en el artículo 9 del RIRPF, pero no se ajustan exactamente al concepto de "media dieta", y "dieta completa" que establece dicho precepto.
Las asignaciones para gastos de manutención y estancia están exentas de IRPF si el trabajador se desplaza fuera de su centro de trabajo y residencia habitual. Para que no tributen, las cantidades no deben superar los límites establecidos en el artículo 9.A.3 del RIRPF (26,67 € diarios sin pernocta en España). No es necesaria la acreditación del importe exacto para no superar el límite, pero sí la justificación del día, lugar y motivo del desplazamiento.
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