Doctrine by topic · DGT Observatory

Exemption of Per Diems: 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 8 rulings · 2014–2025

Current position

The exemption of per diems under Article 9 of the IRPF (Personal Income Tax) Regulations is only applicable to income from employment derived from an employment relationship. In the case of persons without an employment relationship, such as arbitrators, allowances are only non-taxable if the entity directly provides the means of transport and accommodation. If expenses are reimbursed without proving their strict necessity or if lump-sum amounts are paid, these amounts are taxed as income from employment.

The DGT's position has remained constant since 2014. The criterion establishes that the absence of an employment relationship prevents the application of the per diem exemption, unless the entity directly assumes the transport and accommodation expenses. The rulings repeatedly confirm that the reimbursement of expenses without strict proof or the payment of lump-sum amounts constitutes taxable income.

Analysis based on 8 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V0314-25 17 Mar 2025

Travel allowances not exempt under meal rules without employment relationship

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajogastos por cuenta de un terceroexención de dietasrelación laboralgastos de locomoción LIRPF — Ley 35/2006 del IRPF art. 17.1.dRIRPF — RD 439/2007, Reglamento del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V1333-20 11 May 2020

Teaching mobility grants for working abroad are taxable as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento del trabajoexención de dietasmovilidad internacionalbecasresarcimiento de gastos LIRPF — Ley 35/2006 del IRPF art. 7RIRPF — RD 439/2007, Reglamento del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V3403-19 12 Dec 2019

Mileage allowances for non-employee referees may be taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajogastos de locomociónrelación laboralexención de dietasgastos por cuenta de un tercero LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.1.d
Affects CompanyExpat · Non-residentIndividual
V2683-15 17 Sept 2015

Travel reimbursements for a professional partner are not tax-exempt

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicasgastos de locomociónexención de dietasrelación laboralsocio profesional LIRPF — Ley 35/2006 del IRPF art. 17.1.dLIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual

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