Tax consideration of per diems and allowances for travel expenses
Regulations: Articles 17.1 d) Law Personal Income Tax and 9 Regulations
Note: in relation to the expenses of transportation, maintenance and stay exempt from tax, it must be taken into account that not is the employee It is up to the employer to prove the reality of the travel and living and subsistence expenses, but not to the employer. Therefore, it is the latter who is obliged to prove, where appropriate, to the Administration that the amounts paid for those concepts correspond to trips made on a certain day and place, for the reason or reason of the development of their work activity (Ruling of the Court Supreme No. 429/2020, of May 18)