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Practical Income Manual 2022.

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.

To consider that allowances for travel expenses are no longer exempt from taxation, article 9.A.3) of the Personal Income Tax Regulations requires that the trip be carried out uninterruptedly, without a break in continuity, with the trip continuing for a longer period. to nine months, regardless of the activity carried out and its characteristics. Criterion established by the Supreme Court in Sentence number 229/2022, of February 23 (ROJ: STS 668/2022).