Officials and employees destined for Spain
Only the amounts included in the table are considered as allowances for normal expenses for maintenance and stay in hotels, restaurants and other hospitality establishments: Allocations for maintenance and stay expenses exempt from tax .
Important: For the purposes of applying the exemption, the payer must prove the day and place of the trip, as well as its reason or motive. The excess over the indicated amounts is subject to tax as income from work.
Allowances for maintenance and stay expenses exempt from tax
| 1. Staying overnight in a municipality other than the recipient's place of work and residence | Spain | Foreign |
|---|---|---|
| General stay expenses | The amount of expenses that are justified | |
| Subsistence expenses (drivers of road freight transport vehicles without justification of expenses) | 15.00 euros/day | 25.00 euros/day |
| Living expenses | 53.34 euros/day | 91.35 euros/day |
| 2. Without spending the night in a municipality other than the recipient's place of work and residence | Spain | Foreign |
|---|---|---|
| Maintenance, in general | 26.67 euros/day | 48.08 euros/day |
| Maintenance (flight personnel) | 36.06 euros/day (*) | 66.11 euros/day (*) |
Note to pictures:
(*) If trips occur on the same day in Spanish territory and abroad, the applicable amount will be the one that corresponds to the greatest number of flights made.(Back)
Example:
For three days in the month of April 2022, Mr. LGR was sent by his company from the municipality in which he resides and works to another, 500 km away, to carry out certain commercial procedures, with the payer proving such circumstances. He received 760 euros for per diem and transportation expenses, having spent two days of the trip overnight.
As proof of expenses, keep the round-trip plane ticket, the amount of which amounts to 210 euros, and the hotel bill, which amounts to 195 euros.
How much of the amount received as per diem and travel expenses should Mr. LGR declare? as full income for personal income tax purposes ?
Solution
Amount received = 760.00
Expenses exempt from tax:
- Locomotion: justified (airline ticket) = 210.00
- Stay: justified (hotel bill) = 195.00
- Support [(53.34 x 2) + 26.67] = 133.35
- Total = 538.35
Full taxable income: (760.00 - 538.35) = 221.65