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Form 100. Personal Income Tax Declaration 2019

Taxpayer's living expenses

To determine income, taxpayers may deduct certain maintenance expenses directly related to the exercise of their economic activity, provided that the following requirements are met:

  • That they are expenses of the taxpayer himself.
  • That are carried out in the development of economic activity. That is, they are specific to the activity.
  • That occur in restaurant and hospitality establishments.
  • That are paid using any electronic means of payment.
  • That they do not exceed the quantitative limits established by regulation in article 9.A.3.a) of the Personal Income Tax Regulations for allowances and allowances for normal maintenance expenses of workers. If the limits are exceeded, the excess will not be subject to deduction.



Staying overnight in a different municipality (*)

53.34 euros/day 91.35 euros/day

Without spending the night in a different municipality

26.67 euros/day 48.08 euros/day

(*) It must be a municipality other than the taxpayer's usual place of work and the one that constitutes his or her residence.