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Form 100. 2019 Personal Income Tax return

Taxpayer's subsistence expenses

For the determination of the yield, taxpayers may deduct certain maintenance expenses directly related to the exercise of their economic activity, provided that the following requirements are met:

  • That are the taxpayer's own expenses.
  • That are carried out in the course of economic activity. In other words, they are specific to the activity.
  • That occur in restaurants and hospitality establishments.
  • That they are paid using any electronic payment method.
  • That they do not exceed the quantitative limits that are regulated by article 9.A.3.a) of the Personal Income Tax Regulation for the allowances and allowances for normal workers'subsistence expenses. If the limits are exceeded, the excess will not be deducted.



Overnight in a different municipality (*)

53.34 Euros/day 91.35 Euros/day

No overnight stay 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 that which constitutes their residence.