a) Concept

Amounts received by the employee or worker in the form of per diem and travel expense allowances intended to offset normal food and lodging expenses in restaurants, hotels and other hospitality establishments, incurred for expenses in a municipality other than the recipient's usual place of work and residence, are exempt from tax and, therefore, will not have to be included among the gross income from work.

In the case of travel and stay for a continuous period of more than nine months in the same municipality, said allowances will not be exempt from taxation. For these purposes, time spent on vacation, illness or other circumstances that do not imply a change of destination in the same municipality will not be discounted.

In order for travel expense allowances to no longer be exempt from taxation, Article 9.A.3) of the Personal Income Tax Regulations requires that the trip be carried out uninterruptedly, without interruption, and that the trip be maintained for a period of more than nine months, regardless of the activity carried out and its characteristics. Criterion established by the Supreme Court in Judgment number 229/2022, of February 23 (ROJ: STS 668/2022).