Doctrine by topic · DGT Observatory

Travel 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 54 rulings · 2014–2026

Current position

Allowances for travel, subsistence, and accommodation expenses are exempt if the temporal and quantitative limits of Article 9 of the IRPF (Personal Income Tax) Regulations are met. For the exemption to apply, there must be a relationship of employment dependency and alterity. In the case of personal vehicles, the exemption is limited to the calculation of 0.19 euros per kilometer, plus justified tolls and parking.

The DGT's position remains constant in the application of the exemption regime of Article 9 of the Regulations for workers with a relationship of dependency. The doctrine has specified that for partners or cooperative members, the exemption only applies if the entity directly provides the means, rather than through reimbursement. No significant changes have been observed in the core of the criterion since 2014.

Turning points

  1. V2167-15

    Establishes that for partners without an employment dependency relationship, the exemption only applies if the company directly provides the means of transport or accommodation.

Analysis based on 54 of 54 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1273-26 25 May 2026

Taxi expenses deductible if linked to economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
estimación directacorrelación de ingresos y gastosgastos de locomociónactividad económicadeducibilidad LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 29
Affects CompanyExpat · Non-residentIndividual
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
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 trabajoexención de dietasgastos de locomocióngastos de manutenciónrelación 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
V0265-22 14 Feb 2022

Travel expenses using own vehicles may be exempt if the actual journey is justified

SG de Impuestos sobre la Renta de las Personas Físicas
gastos de locomociónexención de gravamenvehículo propiorendimientos del trabajojustificación de desplazamientos RIRPF — RD 439/2007, Reglamento del IRPF art. 9.A.2LGT — Ley 58/2003 General Tributaria art. 105
Affects CompanyExpat · Non-residentIndividual
V0528-20 4 Mar 2020

Mileage payments using own vehicles may be exempt from Income Tax if travel is justified

SG de Impuestos sobre la Renta de las Personas Físicas
gastos de locomociónexención de gravamenrendimientos del trabajocompensación de kilometrajejustificación de desplazamientos RIRPF — RD 439/2007, Reglamento del IRPF art. 9.A.2LGT — Ley 58/2003 General Tributaria art. 106
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

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