Doctrine by topic · DGT Observatory

Tax Exemption: 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

Stable position High confidence 53 rulings · 2014–2026

Current position

Allowances for meals and lodging are exempt if they are made in a municipality different from the habitual place of work and residence. For travel without overnight stays within Spain, the exemption limit is 26.67 euros per day. In the case of overnight stays, the limits are 53.34 euros for meals and 91.35 euros for lodging abroad. It is mandatory to justify lodging expenses to maintain the exemption.

The DGT's position remains constant in requiring that the travel be to a municipality different from the habitual one and the residence. The evolution focuses on the precision of the quantitative limits and the clarification that a specific limit applies to travel without overnight stays. No fundamental changes are observed, but rather a technical application of the RIRPF limits.

Turning points

  1. V0929-22

    Clarifies that the nine-month residency limit is not applicable to daily travel without overnight stays.

  2. V0345-25

    Establishes that for travel without overnight stays within Spain, amounts not exceeding 26.67 euros per day are not taxable.

Analysis based on 53 of 53 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V2290-25 25 Nov 2025

Vehicle-based travel allowances taxed as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajogastos de locomociónexención de gravamencompensación de kilometrajedesplazamiento al centro de trabajo RIRPF — RD 439/2007, Reglamento del IRPF art. 9.A.2LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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
V1563-23 6 Jun 2023

Temporary state officials' meals and travel expenses exempt from IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
dietasgastos de locomociónmanutenciónestanciaexención de gravamen LIRPF — Ley 35/2006 del IRPF art. 17.1.dRIRPF — RD 439/2007, Reglamento del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V0991-23 21 Apr 2023

Variable pay may be exempt under excess regime if habitual foreign posting applies

SG de Impuestos sobre la Renta de las Personas Físicas
régimen de excesosretribución variabledestino en el extranjeroexención de gravamencambio de centro de trabajo RIRPF — RD 439/2007, Reglamento del IRPF art. 9.A.3.b).4ºLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual

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