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Form 100. Personal Income Tax Declaration 2021

Allowances for living and subsistence expenses

The amounts allocated by the company to compensate the normal expenses of maintenance and stay in restaurants, hotels and other hospitality establishments, accrued for expenses in a municipality other than the place of the recipient's usual work and the one that constitutes his residence, are exempt from taxation.

When it comes to displacement and permanence for a continuous period of more than nine months, these assignments will not be exempt from taxation. For these purposes, vacation time, illness or other circumstances that do not imply alteration of the destination will not be deducted.

For the purposes indicated in this section, the payer must prove the day and place of the trip, as well as its reason or reason.

Exclusively the following will be considered as allowances for normal expenses for maintenance and stay in hotels, restaurants and other hospitality establishments:

  1. When has spent the night in a municipality other than the usual place of work and the one that constitutes the recipient's residence:

    • For accommodation expenses : the amounts that are justified.

      In the case of drivers of vehicles dedicated to the transport of goods by road, subsistence expenses that do not exceed 15 euros per day will not require justification as to their amount, if they occur for travel within Spanish territory, or 25 euros per day. , if they correspond to trips to foreign territory.

    • For living expenses:

      1. Movement within Spanish territory: 53.34 euros per day maximum.

      2. Travel to foreign territory: 91.35 euros per day maximum.

  2. When you have not spent the night in a municipality other than the usual place of work and the one that constitutes the recipient's residence, the following amounts as allowances for living expenses :

    1. Movement within Spanish territory with: 26.67 euros per day maximum in general.

    2. Travel to foreign territory: 48.08 euros per day maximum.