Exempt diets

Travel expenses

Firstly, allowances paid to cover travel expenses are exempt from taxation under IRPF. For these purposes:

• The travel must be carried out for work-related reasons ; that is, for the worker to perform their job outside their usual workplace.
• Such travel includes both journeys within the same municipality as the workplace and those made to a different municipality.
• The amounts paid to the worker for journeys from their home to their usual workplace are not exempt from taxation.

If the employee's travel is carried out using public transport, the amounts reimbursed by the company to compensate for the expenses are exempt. For this, it is necessary that the expense is justified by an invoice or equivalent document.

And in the case that the worker's travel is carried out using their own vehicle, the amount resulting from calculating 0.26 euros per kilometer traveled, must be justified in terms of the reality of such travel. Additionally, toll and parking expenses that can be justified are also exempt.

Accommodation and maintenance expenses

On the other hand, the amounts intended to compensate for the accommodation and maintenance expenses in restaurants, hotels and other hospitality establishments, provided that the following conditions are met:

• That such expenses arise from a trip to a municipality different from that where the employee's usual workplace is located and also from that which constitutes their residence.
• That the trip and the worker's stay in the same municipality (different from the usual workplace and residence) does not exceed nine consecutive months.

Regarding accommodation expenses, the amount exempt from IRPF is that which is justified by the corresponding invoice from the establishment. For these purposes:

• Expenses in hospitality establishments are exempt, but not expenses for renting tourist or seasonal homes.
• In the case of drivers dedicated to the transport of goods, it is not necessary to justify any expense if the amount they receive from the company for accommodation expenses within Spanish territory does not exceed 15 euros per day (25 euros per day abroad).

Finally, the amounts that your company pays to its workers to cover maintenance expenses are also exempt up to the following amounts (if a higher amount is paid, the excess is taxable in the IRPF and is subject to withholding):

If you pay per diems to your workers, please consult us. Our professionals will advise you on the tax treatment to be given to this type of labor expenses.