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Time Limit: 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

Refined position High confidence 8 rulings · 2015–2022

Current position

Allowances for subsistence and accommodation are exempt from IRPF (Personal Income Tax) if they are made in municipalities other than the usual place of work and residence, respecting the quantitative limits. The time limit for stay must not exceed nine continuous months in the same municipality. This calculation is performed from date to date and is not interrupted by the change of the calendar year. The nine-month limit does not apply to daily commutes without an overnight stay.

The DGT maintains the requirement of a nine-month limit of continuous stay for the exemption of per diems. The position has been nuanced to clarify that this time limit only affects cases where there is an overnight stay at the destination. In daily commutes without an overnight stay, the nine-month limit is not applicable.

Turning points

  1. V0358-22

    Introduces the clarification that the nine-month limit of continuous stay does not apply to daily commutes without an overnight stay at the destination.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V3961-15 14 Dec 2015

Outstanding tax loss carryforwards as of 2015 can be offset without time limits

SG de Impuestos sobre las Personas Jurídicas
bases imponibles negativascompensación de basessociedades agrarias de transformaciónlímite temporalrentas positivas LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.bLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 26
Affects CompanyExpat · Non-residentIndividual

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