Skip to main content
Practical Income Manual 2022.

Tax consideration of per diems and allowances for travel expenses

Regulations: Articles 17.1 d) Law Personal Income Tax and 9 Regulations Personal Income Tax

Note:  in relation to the expenses of transportation, maintenance and stay exempt from tax, it must be taken into account that is not the employee to the It is up to the employer to prove the reality of the travel and expenses for subsistence and stay, 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 (Rulings of the Court Supreme nos. 429/2020, of May 18 -ROJ: STS 954/2020- and 1080/2021, of July 22 -ROJ:STS 3185/2021-).

  1. Locomotion expenses exempt from tax
  2. Maintenance and stay expenses exempt from tax