Doctrine by topic · DGT Observatory

Workplace: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Stable position High confidence 18 rulings · 2014–2023

Current position

Allowances for meals and accommodation are not taxable if received for travel to municipalities other than the habitual workplace and the residence, with a stay limit of nine months at the destination. In Spain, meal allowances are exempt up to 53.34 euros per day with overnight stays or 26.67 euros without overnight stays, while accommodation requires justification through hospitality invoices. The exemption does not apply if the compensation corresponds to on-call duties at the workplace itself or if it involves products at discounted prices in dining rooms.

The DGT's position on the workplace has addressed two aspects: the exemption for work abroad and the exemption for meal and accommodation expenses. Regarding meals, the doctrine has moved from a restrictive interpretation that excluded on-call duties at the workplace itself, to a more detailed definition of quantitative and stay limits. No substantial change in criterion is observed, but rather greater technical precision regarding the exemption limits.

Turning points

  1. V3242-16

    Establishes that the power of taxation is attributed to the territory where the work is performed, presuming it is the territory where the workplace to which the worker is assigned is located if services are provided in both territories.

  2. V3314-20

    Specifies the quantitative limits for the meal exemption in Spain (53.34 euros with overnight stay) and the need to justify accommodation with hospitality invoices.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V1618-21 28 May 2021

Exemption for foreign work not applicable for telematic work from Spain

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjerotrabajos efectivamente realizadosrendimientos del trabajoteletrabajodesplazamiento LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6.1
Affects CompanyExpat · Non-residentIndividual
V1040-21 21 Apr 2021

Remote work from Spain does not qualify for foreign work exemption

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjeroteletrabajorendimientos del trabajorelación laboraldesplazamiento LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V1750-20 3 Jun 2020

Tax residency and foreign work exemption depend on legal requirements

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalrenta mundialexención por trabajos en el extranjeroconvenio de doble imposiciónentidad no residente LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 7.p
Affects CompanyExpat · Non-residentIndividual
V0482-15 6 Feb 2015

Requirements for IRPF exemption for foreign work

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjeroentidad no residentedesplazamiento de trabajadoresrendimientos del trabajoconvenio de doble imposición LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V0407-15 2 Feb 2015

Exemption for foreign work may apply if conditions met

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónrendimientos del trabajoentidad no residentedesplazamiento al extranjerodoble imposición LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V3358-14 22 Dec 2014

Expatriation allowances may be exempt if foreign work location criteria met

SG de Impuestos sobre la Renta de las Personas Físicas
exceso de retribucióntrabajador destinado en el extranjerodieta exceptuada de gravamenresidencia habitualcentro de trabajo RIRPF — RD 439/2007, Reglamento del IRPF art. 9.A.3.b).4ºRIRPF — RD 439/2007, Reglamento del IRPF art. 6
Affects CompanyExpat · Non-residentIndividual
V2535-14 30 Sept 2014

Requirements for IRPF exemption for foreign work by non-resident entities

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjeroentidad no residentedesplazamiento de trabajadoresrendimientos del trabajoconvenio de doble imposición LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact