Officials and employees destined for Spain
The amounts listed in the following table on " Allowances for maintenance and accommodation expenses exempt from tax" are considered as allowances for normal maintenance and accommodation expenses in hotels, restaurants and other hospitality establishments only.
Important: For the purposes of applying the exemption, the payer must prove the date and place of the trip, as well as the reason or motive. Any excess over the indicated amounts is subject to taxation as employment income.
Allocations for maintenance and living expenses exempt from taxation
| 1. Spending the night in a municipality other than the recipient's place of work and residence | Spain | Foreign |
|---|---|---|
| Living expenses, in general | The amount of expenses that are justified | |
| Travel expenses (drivers of road freight vehicles without proof of expenses) | 15 euros/day | 25 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 crew) | 36.06 euros/day (*) | 66.11 euros/day (*) |
Note to the tables:
(*) If on the same day there are trips within Spain and abroad, the applicable amount will be the one corresponding to the largest number of flights made.(Back)
Example:
For three days in April 2023, Mr. LGR He was sent by his company from the municipality where he lives and works to another, 500 km away, to carry out certain commercial transactions, the payer proving such circumstances. He received 760 euros for travel and subsistence expenses, having spent the night for two days of the trip.
As proof of expenses, he kept the round-trip plane ticket, which amounted to 210 euros, and the hotel bill, which amounted to 195 euros.
What amount of the allowances and travel expenses received should Mr. LGR declare? as gross income for the purposes of IRPF ?
Solution
Amount received = 760
Expenses exempt from tax:
- Locomotion: justified (airline ticket) = 210
- Stay: justified (hotel bill) = 195
- Maintenance [(53.34 x 2) + 26.67] = 133.35
- Total = 538.35
Total taxable income: (760 - 538.35) = 221.65