Doctrine by topic · DGT Observatory

Meal Allowances: 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 25 rulings · 2014–2025

Current position

Allowances for meal and subsistence expenses are exempt if received for travel to municipalities other than the habitual workplace and residence, respecting the quantitative limits of the Regulation. For travel with overnight stays in Spain, the limit is 53.34 euros per day and, without an overnight stay, 26.67 euros. The exemption does not require proving the amount through invoices, but the payer must prove the day, place, and reason for the travel. However, this exemption is only applicable to income derived from an employment relationship.

The DGT's position has remained stable regarding travel requirements, quantitative limits, and the lack of need to prove the amount through invoices. The evolution shows precision regarding the application of the nine-month time limit in daily travel and a final delimitation regarding the need for an employment relationship to apply the exemption.

Turning points

  1. V0358-22

    Clarifies that the nine-month time limit does not apply to daily travel without an overnight stay, as there is no continuous stay.

  2. V1070-25

    Establishes that the exemption for meal allowances is only applicable to taxpayers with income derived from an employment relationship.

Analysis based on 25 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2439-24 4 Dec 2024

No need to justify meal costs up to 53.34 euros per night

SG de Impuestos sobre la Renta de las Personas Físicas
dietas de manutencióngastos de estanciapernoctaexención de gravamendesplazamiento laboral LIRPF — Ley 35/2006 del IRPF art. 17.1.dRIRPF — RD 439/2007, Reglamento del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V1512-24 20 Jun 2024

Foreign earnings may be exempt from IRPF up to 60,100 euros annually

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjeroretribuciones específicasrendimientos del trabajorégimen de excesosdietas de manutención LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V0807-20 8 Apr 2020

Meals for foreign work trips may be exempt from IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
dietas de manutencióngastos de estanciapernoctarendimientos del trabajoexención de gravamen LIRPF — Ley 35/2006 del IRPF art. 17.1.dRIRPF — RD 439/2007, Reglamento del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V0114-19 17 Jan 2019

Requirements for IRPF exemption for foreign work

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjeroestablecimiento permanenteservicios intragruporetencionesdietas de manutención LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6
Affects CompanyExpat · Non-residentIndividual
V0784-17 27 Mar 2017

Meals during travel may be exempt from income tax if conditions are met

SG de Impuestos sobre la Renta de las Personas Físicas
dietas de manutencióndesplazamientocentro de trabajo habitualexención de gravamencontrato fijo de plantilla LIRPF — Ley 35/2006 del IRPF art. 17.1.dRIRPF — RD 439/2007, Reglamento del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual

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