Doctrine by topic · DGT Observatory

Stay — 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 21 rulings · 2014–2022

Current position

Allowances for meals and stay are not taxable if the worker travels to a municipality different from their place of work and residence. For meals without overnight stay, the limit is 26.67 euros in Spain and 48.08 euros abroad. Stay expenses require justification through a hospitality invoice. The stay in the destination municipality cannot exceed nine continuous months, calculated from date to date.

The DGT's position remains constant regarding displacement requirements, time limits, and the need to compensate real expenses. The evolution is limited to technical precision regarding the calculation of the nine months of stay and the clarification of the specific quantitative limits for meals without overnight stay.

Turning points

  1. V0206-16

    Specifies that the calculation of the nine months of stay is carried out from date to date, without interruption by the change of year and applied for each municipality.

  2. V1759-22

    Establishes the exact quantitative limits for meals without overnight stay (26.67 euros in Spain and 48.08 euros abroad).

Analysis based on 21 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V0315-17 6 Feb 2017

Travel expenses may be exempt from tax if within legal limits

SG de Impuestos sobre la Renta de las Personas Físicas
dietaslocomociónmanutenciónestanciaexceptuación de gravamen 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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