Doctrine by topic · DGT Observatory

Compensation for Expenses: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 12 rulings · 2014–2024

Current position

Allowances for travel expenses using one's own vehicle are exempt if calculated at 0.19 euros per kilometer traveled, plus justified tolls and parking. It is essential to justify the reality of the trip and the professional connection, which may be proven by any means of evidence admitted in Law. It is the responsibility of the payer to justify the day, location, and reason for the trip to prove said connection.

The DGT's position remains stable regarding the quantitative limits and exemption requirements for travel expenses. The evolution focuses on precision regarding the burden of proof, establishing that the reality of the trip can be proven by any means of evidence and that the payer must justify the reason and location of the trip.

Turning points

  1. V2544-24

    Specifies that the reality of the trip can be proven by any means of evidence admitted in Law and transfers to the payer the responsibility of justifying the day, location, and reason for the trip.

Analysis based on 11 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V1437-24 14 Jun 2024

Management fees and financial expenses are subject to CIT and VAT, unlike grant funds

SG de Impuestos sobre las Personas Jurídicas
entidad parcialmente exentaactividad económicasubvención vinculada al preciointermediariocompensación de gastos LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 9.2
Affects CompanyExpat · Non-residentIndividual
V0996-20 22 Apr 2020

Health expense reimbursements are not subject to Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
rentaasistencia sanitariacompensación de gastosrestablecimiento de la saludprotección de la salud LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1919-19 22 Jul 2019

Mileage tax exemption remains at €0.19 per kilometre under IRPF Regulations

SG de Impuestos sobre la Renta de las Personas Físicas
gastos de locomociónimporte exentocompensación de gastosdietasdesplazamiento RIRPF — RD 439/2007, Reglamento del IRPF art. 9RIRPF — RD 439/2007, Reglamento del IRPF art. 9.A.2
Affects CompanyExpat · Non-residentIndividual
V2760-14 14 Oct 2014

Remuneration for positions in governing bodies is considered employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoórganos representativosgastos de desplazamientoretencióncompensación de gastos LIRPF — Ley 35/2006 del IRPF art. 17.2.eLIRPF — Ley 35/2006 del IRPF art. 101.2
Affects CompanyExpat · Non-residentIndividual

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