{"id":26949,"date":"2021-02-11T07:30:00","date_gmt":"2021-02-11T05:30:00","guid":{"rendered":"https:\/\/www.edenred.es\/blog\/?p=26949"},"modified":"2025-07-03T14:57:56","modified_gmt":"2025-07-03T12:57:56","slug":"como-justificar-dietas-hacienda","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/como-justificar-dietas-hacienda\/","title":{"rendered":"How to justify allowances to the tax authorities"},"content":{"rendered":"

Many companies do not know how to justify per diems to the tax authorities. In this article we tell you what they are, what types exist and how to justify them correctly. <\/p>\n\n\n\n\n\n\n\n

What is an employee's daily subsistence allowance?<\/h2>\n\n\n\n

The diets are financial payments to compensate for expenses incurred by the employee during working hours<\/strong>. These diets are included in the employee payroll<\/a>. However, it is important to duly justify them to the tax authorities, as otherwise they constitute a normal part of the employee's salary as part of the payroll, which makes them subject to the corresponding taxation in each case.\u00a0<\/p>\n\n\n\n

What types of expenses are justifiable as per diems to the tax authorities?<\/h2>\n\n\n\n

The first thing to bear in mind in order to know how to justify allowances to the tax authorities is to know which expenses are justifiable and which are not. In general terms, employees' subsistence allowances are all those expenses that can be expenses linked to their work activity when it is carried out away from their usual place of work<\/strong>. In this way, we will find, for example, expenses related to food, transport and overnight stay (as may be the case during a business trip).\u00a0<\/p>\n\n\n\n

The most important aspects of each type of expenditure are as follows: <\/p>\n\n\n\n

Expenditure arising from the use of public transport <\/h3>\n\n\n\n

If you wish to justify expenses incurred on public transport, you must keep the invoice or equivalent document. In this case, the exempt expenditure will be the full value of the document in question. <\/p>\n\n\n\n

Expenses arising from the use of private vehicles <\/h3>\n\n\n\n

In this case, invoices or equivalent documents relating to tolls and parking fees must be kept, which are fully exempt. With regard to the cost of fuel, only the following are exempt from reporting to the tax office 0,19 \u20ac\/km<\/strong>. The cost in excess of this benchmark will have to be declared. <\/p>\n\n\n\n

Expenses for meals when staying overnight in a location other than the worker's place of residence.<\/h3>\n\n\n\n

When the worker moves from his\/her place of residence and stays overnight in a different city, the exempted expenses for the overnight stay will be those that are justified (by presenting the invoice or equivalent document). While, the expenses derived from meals (expenses in restaurants, cafeterias, etc.) will be a maximum of 53,34 \u20ac per day<\/strong> (if on Spanish territory) and of 91,35 \u20ac 91,35 per day<\/strong> (if abroad). All expenses exceeding this amount must be declared. <\/p>\n\n\n\n

Expenses for subsistence when not staying overnight in a locality other than where the worker resides.<\/h3>\n\n\n\n

On the other hand, even if the worker does not spend the night in a different city but travels there for work purposes, the expenses arising from meals may be justified. In this case, the expenses that can be justified will correspond to 26,67 \u20ac<\/strong> daily (if on Spanish territory) and to 48,08 \u20ac<\/strong> daily if it is on foreign territory.<\/p>\n\n\n\n

How to justify allowances to the tax authorities<\/h2>\n\n\n\n

With regard to how to justify allowances to the tax authorities, there are several aspects to be taken into account that will determine whether they are justifiable or not.\u00a0<\/p>\n\n\n\n