{"id":31405,"date":"2020-04-21T08:00:01","date_gmt":"2020-04-21T06:00:01","guid":{"rendered":"http:\/\/www.edenred.es\/?p=7588"},"modified":"2025-02-10T12:13:03","modified_gmt":"2025-02-10T11:13:03","slug":"dietas-exentas-de-irpf-las-claves-para-conocer-tus-obligaciones","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/dietas-exentas-de-irpf-las-claves-para-conocer-tus-obligaciones\/","title":{"rendered":"Income tax exempt allowances: the keys to knowing your obligations"},"content":{"rendered":"<p><b>Do you have to pay tax on your travel expenses and are your per diems exempt from income tax? <span style=\"font-weight: 400;\">In some cases, this amount, which complements the regular salary, will be exempt from taxation, as the Tax Agency explains in the<\/span><a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/Ayuda\/Manuales__Folletos_y_Videos\/Manuales_de_ayuda_a_la_presentacion\/Ejercicio_2016\/_Ayuda_Modelo_100\/7__Cumplimentacion_IRPF__I_\/7_2__Rendimientos_del_trabajo_personal\/7_2_1__Rendimientos_integros\/7_2_1_2__Dietas_y_gastos_de_viaje\/7_2_1_2__Dietas_y_gastos_de_viaje.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\"> paragraph 7.2.1.2<\/span><\/a><span style=\"font-weight: 400;\"> from <\/span>Model 100<span style=\"font-weight: 400;\">. But what are these cases, and how can you make sure that you are complying with your tax obligations?<\/span><\/b><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><b>Travel expenses: per diems exempt from personal income tax<\/b><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">If you need to commute to work every day and it is part of your daily routine to leave the factory, the workshop or your workplace, you should know that,<\/span><b> the amounts you receive from your employer to compensate you for the expenses generated by these transfers are most likely to be per diems exempt from personal income tax.<\/b><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><a href=\"https:\/\/www.edenred.es\/en\/ticket-restaurant\/\"><img decoding=\"async\" src=\"https:\/\/www.edenred.es\/wp-content\/uploads\/2021\/02\/7c42037b-40c1-4c64-9a0e-199c146ea085.png\" alt=\"\"\/><\/a><\/figure>\n\n\n\n<p><span style=\"font-weight: 400;\">Although these travel expenses are not exempt from taxation in all cases, there may be some circumstances that may arise that <\/span><b>exempt their holders from tax liability<\/b><span style=\"font-weight: 400;\">. In particular, this is what happens when:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">It is about <\/span><b>justifiable expenses<\/b><span style=\"font-weight: 400;\"> by means of a ticket, invoice or equivalent document, <\/span><b>issued by a public transport company.<\/b><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Public transport has not been used, but <\/span><b>the proof of travel expenses submitted does not exceed EUR 0,19 per kilometre travelled<\/b><span style=\"font-weight: 400;\">This is the sum of costs related to the journey itself, plus those associated with tolls and parking, if any.<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><b>Income tax exempt allowances 2017 in relation to subsistence and subsistence expenses<\/b><\/h3>\n\n\n\n<p><b>The exemption from the levy in this case has a temporary component. <\/b><span style=\"font-weight: 400;\">to be taken into account. It is the one that determines <\/span><b>the 9-month deadline.<\/b><span style=\"font-weight: 400;\"> If the stay is longer than this, the amounts allocated by the undertaking to compensate for subsistence and living expenses <\/span><b>will not be considered as personal income tax exempt allowances in 2017 and will be taxable from day one.<\/b><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">If the stay does not exceed these nine months, the worker who receives it is not obliged to pay tax on this concept.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">In this respect, it should be borne in mind that, within that time limit:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Time spent on leave shall not be deducted, nor shall time taken off work due to illness or any other circumstance that does not involve a change in the employee's assignment.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">When taxed under this heading, \u201c<\/span><i><span style=\"font-weight: 400;\">the payer must provide evidence of the day and place of travel and the reason or motive for travel<\/span><\/i><span style=\"font-weight: 400;\">\u201d.<\/span><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-weight: 400;\">In order to be able to assume the corresponding tax obligations in cases where the situation does not allow to speak about <\/span><b>per diems exempt from personal income tax<\/b><span style=\"font-weight: 400;\">, it is necessary to <\/span><b>understand what are considered \u201cnormal living and subsistence expenses\u201d.\u201d<\/b><span style=\"font-weight: 400;\">. For the law, this is considered to be the equivalent of, as <\/span><b>53.34 per day on national territory or 91.35 per day on foreign territory if an overnight stay is included. <\/b><span style=\"font-weight: 400;\">And, in cases where only maintenance is involved, the maximum is set at <\/span><b>26.67 euros per day within our borders and 48.08 euros per day abroad.<\/b><\/p>\n\n\n\n<p><b>The Tax Agency establishes certain exceptions to allowances exempt from personal income tax.<\/b><span style=\"font-weight: 400;\"> mentioned. These are listed in the section \u201c...\".\u201c<\/span><b>special rules<\/b><span style=\"font-weight: 400;\">\u201dand which apply to:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/Ayuda\/Manuales__Folletos_y_Videos\/Manuales_de_ayuda_a_la_presentacion\/Ejercicio_2016\/_Ayuda_Modelo_100\/7__Cumplimentacion_IRPF__I_\/7_2__Rendimientos_del_trabajo_personal\/7_2_1__Rendimientos_integros\/7_2_1_2__Dietas_y_gastos_de_viaje\/Reglas_especiales\/Personal_de_vuelo_de_las_companias_aereas\/Personal_de_vuelo_de_las_companias_aereas.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">\u00a0Airline flight crew<\/span><\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/Ayuda\/Manuales__Folletos_y_Videos\/Manuales_de_ayuda_a_la_presentacion\/Ejercicio_2016\/_Ayuda_Modelo_100\/7__Cumplimentacion_IRPF__I_\/7_2__Rendimientos_del_trabajo_personal\/7_2_1__Rendimientos_integros\/7_2_1_2__Dietas_y_gastos_de_viaje\/Reglas_especiales\/Personal_destinado_en_el_extranjero\/Personal_destinado_en_el_extranjero.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Staff posted abroad<\/span><\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/Ayuda\/Manuales__Folletos_y_Videos\/Manuales_de_ayuda_a_la_presentacion\/Ejercicio_2016\/_Ayuda_Modelo_100\/7__Cumplimentacion_IRPF__I_\/7_2__Rendimientos_del_trabajo_personal\/7_2_1__Rendimientos_integros\/7_2_1_2__Dietas_y_gastos_de_viaje\/Reglas_especiales\/Centros_de_trabajo_moviles_o_itinerantes\/Centros_de_trabajo_moviles_o_itinerantes.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Mobile or itinerant workplaces<\/span><\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/Ayuda\/Manuales__Folletos_y_Videos\/Manuales_de_ayuda_a_la_presentacion\/Ejercicio_2016\/_Ayuda_Modelo_100\/7__Cumplimentacion_IRPF__I_\/7_2__Rendimientos_del_trabajo_personal\/7_2_1__Rendimientos_integros\/7_2_1_2__Dietas_y_gastos_de_viaje\/Reglas_especiales\/Relaciones_laborales_especiales_de_caracter_dependiente\/Relaciones_laborales_especiales_de_caracter_dependiente.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Special dependent employment relationships<\/span><\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/Ayuda\/Manuales__Folletos_y_Videos\/Manuales_de_ayuda_a_la_presentacion\/Ejercicio_2016\/_Ayuda_Modelo_100\/7__Cumplimentacion_IRPF__I_\/7_2__Rendimientos_del_trabajo_personal\/7_2_1__Rendimientos_integros\/7_2_1_2__Dietas_y_gastos_de_viaje\/Reglas_especiales\/Traslado_del_puesto_de_trabajo\/Traslado_del_puesto_de_trabajo.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Relocation of the workstation<\/span><\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/Ayuda\/Manuales__Folletos_y_Videos\/Manuales_de_ayuda_a_la_presentacion\/Ejercicio_2016\/_Ayuda_Modelo_100\/7__Cumplimentacion_IRPF__I_\/7_2__Rendimientos_del_trabajo_personal\/7_2_1__Rendimientos_integros\/7_2_1_2__Dietas_y_gastos_de_viaje\/Reglas_especiales\/Miembros_del_tribunal_del_jurado\/Miembros_del_tribunal_del_jurado.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">\u00a0Members of the jury<\/span><\/a><\/li>\n\n\n\n<li><a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/Ayuda\/Manuales__Folletos_y_Videos\/Manuales_de_ayuda_a_la_presentacion\/Ejercicio_2016\/_Ayuda_Modelo_100\/7__Cumplimentacion_IRPF__I_\/7_2__Rendimientos_del_trabajo_personal\/7_2_1__Rendimientos_integros\/7_2_1_2__Dietas_y_gastos_de_viaje\/Reglas_especiales\/Miembros_de_las_mesas_electorales\/Miembros_de_las_mesas_electorales.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Members of polling stations<\/span><\/a><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\"><a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio\/Ayuda\/Manuales__Folletos_y_Videos\/Manuales_de_ayuda_a_la_presentacion\/Ejercicio_2016\/_Ayuda_Modelo_100\/7__Cumplimentacion_IRPF__I_\/7_2__Rendimientos_del_trabajo_personal\/7_2_1__Rendimientos_integros\/7_2_1_2__Dietas_y_gastos_de_viaje\/Reglas_especiales\/Miembros_de_instituciones_representativas\/Miembros_de_instituciones_representativas.html\" target=\"_blank\" rel=\"noopener noreferrer\">Members of representative institutions<\/a><\/span><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><b>Who is obliged to justify allowances exempt from personal income tax, employee or employer?<\/b><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">Although until not so long ago it was the employees of each organisation who had to keep the means of proof, nowadays it is the employees of each organisation who have to keep the means of proof, <\/span><b>the burden of justifying income tax-exempt allowances rests with your employer.<\/b><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Although the company may require each employee to collect the receipts, keep the invoices and not lose the supporting documents, in the event of a tax audit carried out at the request of the authorities, it is the person responsible for the business who is liable. It is up to him\/her to prove:<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">That there are documents justifying these per diems exempt from personal income tax.<\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">That these documents are complete and include the minimum data required by law (such as date, amount and place of issue).<\/span><\/span><\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">That the amount of the allowance is exempt from the payment of tax and therefore complies with the applicable legal precepts.<\/span><\/li>\n<\/ol>\n\n\n\n<p><span style=\"font-weight: 400;\">Article 9 of the Personal Income Tax Regulations (Royal Decree 439\/2007) recognises the employer as the subject of tax verification. Although the employer was already responsible for all matters relating to the <\/span><b>administration or formalities relating to income tax exempt allowances<\/b><span style=\"font-weight: 400;\">, The difference now is that if there is a management error and, as a result, the accounts shared with the tax office are flawed, it will have to respond.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">For example, if no documentary proof of a payment can be found or if the amounts declared do not add up.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">It is important to note that the requirement to retain vouchers does not extend to the employee, therefore, <\/span><b>Every company should find a way to optimise the management of such documents.<\/b><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Considering the number of hands that each ticket or invoice passes through before it is properly processed and recorded, it is easy to guess that the propensity for human error is high.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">To avoid tax problems, the management of these budget items needs to be carefully managed and one way of doing this, by simplifying the company's accounting, is through the use of <\/span><b>solutions such as<\/b><a href=\"https:\/\/www.edenred.es\/en\/ticket-restaurant\/?utm_source=IC&amp;utm_medium=blog&amp;utm_campaign=flex_inb\" target=\"_blank\" rel=\"noreferrer noopener\"> <b>Ticket Restaurant<\/b><\/a><b>.<\/b><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">This card, which can be associated with a cardholder and on which it is possible to set a limit, automates data collection and can only be used during working hours and for the purpose approved by the company.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">It is a resource that <\/span><b>contributes to the verification of personal income tax exempt allowances<\/b><span style=\"font-weight: 400;\"> The company's commitment to the company and the comfort of its staff's day-to-day work.&nbsp; <\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00bfTienes que tributar los gastos de viaje? \u00bfEst\u00e1n tus dietas exentas de IRPF? En ocasiones, esa cantidad que complementa al salario habitual quedar\u00e1 exceptuada de gravamen, tal y como la Agencia Tributaria expone en el apartado 7.2.1.2 del Modelo 100. Pero \u00bfcu\u00e1les son estos casos? \u00bfC\u00f3mo asegurarse de que se est\u00e1 cumpliendo con las obligaciones [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":8353,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[198],"tags":[],"class_list":["post-31405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dietas exentas de IRPF: como conocer tus obligaciones\ud83d\udd34Blog Edenred<\/title>\n<meta name=\"description\" content=\"\u00bfQu\u00e9 gastos de viaje debes tributar? 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