Allocations for living and subsistence expenses

Amounts used by the company to offset normal food and lodging expenses in restaurants, hotels and other hospitality establishments, accrued for expenses in a municipality other than the recipient's usual place of work and residence, are exempt from tax.

In the case of travel and stay for a continuous period of more than nine months, said allowances will not be exempt from taxation. For these purposes, time for vacation, illness or other circumstances that do not imply a change in destination will not be discounted.

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

The following will be considered as allowances for normal maintenance and accommodation expenses in hotels, restaurants and other hospitality establishments, exclusively:

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 living expenses : the amounts that are justified.

     In the case of drivers of vehicles dedicated to the transport of goods by road, no justification will be required as to the amount of accommodation expenses that do not exceed 15 euros per day, if they are incurred for travel within Spanish territory, or 25 euros per day, if they correspond to travel to foreign territory.

   • For living expenses:

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

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

2. When the night has not been spent 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 maintenance expenses :

   1. Travel within Spanish territory with: 26.67 euros per day as a general maximum.

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