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Practical Income Manual 2021.

a) Concept

The amounts received by the employee or worker as per diems and allowances for travel expenses intended to compensate for 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 that which constitutes his residence.

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