Tax consideration of travel expenses and allowances
Regulations: Articles 17.1 d) Law IRPF and 9 Regulation IRPF
Note: with regard to the travel, food and lodging expenses exempt from taxation, it must be taken into account that it is not the employee who is responsible for proving the reality of the travel and food and lodging expenses, but 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, due to or by reason of the development of his work activity (Supreme Court rulings numbers. 429/2020, of May 18 -ROJ: STS 954/2020- and 1080/2021, of July 22 -ROJ:STS 3185/2021-).