Allowances for subsistence and subsistence expenses

The amounts allocated by the company to compensate for the normal expenses of maintenance and stay in restaurants, hotels and other hospitality establishments, accrued for expenses in a municipality other than the usual place of work of the recipient and of which it is their residence, are exempt from tax.

In the case of travel and permanence for a continuous period of more than nine months, these allocations will not be exempt from taxation. For these purposes, the time of holidays, illness or other circumstances that do not involve alteration of the destination will not be discounted.

For the purposes indicated in this heading, the payer must prove the day and place of travel, as well as their reason or reason.

Allowances for normal subsistence and subsistence expenses shall be considered for hotels, restaurants and other hospitality establishments, exclusively as follows:

1. When the person has stayed in a municipality other than the usual place of work and that which constitutes the residence of the recipient:

   • For accommodation expenses: The amounts that are justified. In the case of drivers of vehicles dedicated to the transport of goods by road, no justification shall be required as to their amount of the costs of stay that does not exceed 15 euros per day, if they occur due to travel within Spanish territory, or 25 euros per day, if they correspond to trips abroad.

   • For handling expenses:

     1. Travel within Spanish territory: 53.34 Euros per day at the most.

     2. Travel abroad: 91.35 Euros per day at the most.

2. When the employee has not stayed in a municipality other than the usual place of work and that which constitutes the residence of the recipient, the following amounts for subsistence expenses are used:

   1. Travel within Spanish territory with: 26.67 Euros per day at the most, with a general character.

   2. Travel abroad: 48.08 Euros per day at the most.