{"id":37348,"date":"2024-12-04T06:28:50","date_gmt":"2024-12-04T06:28:50","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=37348"},"modified":"2024-12-28T00:11:56","modified_gmt":"2024-12-28T00:11:56","slug":"exempt-allowances-from-irpf-2024-tax-for-workers-allowances","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/exempt-allowances-from-irpf-2024-tax-for-workers-allowances\/","title":{"rendered":"Exempt Allowances from IRPF 2024: tax for workers&#8217; Allowances"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"37348\" class=\"elementor elementor-37348\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-54c9d92 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54c9d92\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fddfe27\" data-id=\"fddfe27\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3311796 elementor-widget elementor-widget-text-editor\" data-id=\"3311796\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In this article we are going to talk about per diems exempt in the IRPF of 2024 that the company pays to the worker.<\/p><p>The regulations allow, within certain limits, that expenses for allowances and travel paid by the company to employees are exempt from taxation.<\/p><p>See below how to apply this incentive correctly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e22b95b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e22b95b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1275c63\" data-id=\"1275c63\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe36298 elementor-widget elementor-widget-heading\" data-id=\"fe36298\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exempt allowances: How are allowances taxed?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e9ade9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9ade9d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cf9b025\" data-id=\"cf9b025\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6393372 elementor-widget elementor-widget-text-editor\" data-id=\"6393372\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"subtitle2\">Allowances exempt from taxation and tax-exempt income<\/h3><h4><strong>Subsistence allowances: Compensation of expenses<\/strong><\/h4><p>Per diems and <strong>travel<\/strong> allowances <strong>of employees<\/strong> are <strong>remuneration<\/strong> paid by the company and, therefore, in principle, <strong>per diems are taxable and<\/strong> must be declared in the IRPF as earned income.<\/p><div class=\"botonesFilaCelda\">\u00a0<\/div><p>However, <i>if such remuneration compensates for expenses that employees have incurred for work-related reasons<\/i>, <strong>it may be exempt<\/strong> from taxation up to certain limits.<\/p><p>In the case of <strong>supplies<\/strong> (i.e. when the employee pays the amount of a service that the supplier provides directly to the company, issuing an invoice in the company&#8217;s name), the compensation received <strong>is also not taxed<\/strong>.<\/p><p><strong>Employment relationship<\/strong><\/p><p>This exemption from taxation is only applicable to income from work <strong>deriving from an employment relationship<\/strong>.<\/p><p>In other words, for the per diem to be extensive, there must be an employment contract.<\/p><p>It is therefore <strong>not applicable<\/strong> when the person receiving the allowance has a <strong>business relationship<\/strong> or, for example, in the case of <strong>allowances for courses<\/strong>, lectures and the like.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1e9a7d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e9a7d3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ac320a\" data-id=\"2ac320a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-344f739 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"344f739\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exempt allowances: Travel expenses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7a23994 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a23994\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c0efa8\" data-id=\"3c0efa8\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b7340d elementor-widget elementor-widget-text-editor\" data-id=\"8b7340d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>Requirements for <\/strong><b>exempt<\/b><strong>subsistence allowances <\/strong><\/h3><p>In order for travel allowances paid to employees to be exempt from taxation:<\/p><ul><li>The travel expenses must be incurred for <strong><i>work purposes<\/i><\/strong>, i.e. for the employee to carry out his work outside his usual place of work.<\/li><li>Travel includes both journeys within the same municipality as the place of work and journeys to another municipality.<\/li><li>However, the amounts paid to the worker <i>for journeys <strong>from their home to the workplace<\/strong><\/i> <strong>are not exempt from taxation<\/strong>.<\/li><\/ul><h3><strong>Public transport<\/strong><\/h3><p>If the employee travels by public transport, the amounts paid by the company to compensate him\/her for the expenses are exempt.<\/p><p>However, the expense must be justified by means of an invoice or equivalent document.<\/p><h3>Per diems and mileage 2024 AEAT<\/h3><h4><strong>Private vehicle: Mileage exempt from Personal Income Tax 2024<\/strong><\/h4><p>In the event that the worker&#8217;s journey is made using their own vehicle, in 2024, the amount resulting from calculating <i><strong>0.26 euros<\/strong> per kilometre travelled<\/i> is considered exempt (until July 2023, the exemption was up to 0.19 euros per kilometre), and it is necessary to be able to justify the reality of the journey.<\/p><p>In addition, <strong>proven<\/strong> toll and parking costs are also exempt.<\/p><p>The number of kilometres covered by the exemption must be calculated from <strong>the employee&#8217;s departure from the workplace<\/strong>, not from his or her own home.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-26b1450 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26b1450\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4cbaf6a\" data-id=\"4cbaf6a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6684514 elementor-widget elementor-widget-heading\" data-id=\"6684514\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Accommodation and living expenses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-09997db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09997db\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a47aee\" data-id=\"8a47aee\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-573b4a2 elementor-widget elementor-widget-text-editor\" data-id=\"573b4a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>Requirements for <\/strong><b>exempt<\/b><strong>per diems <\/strong><\/h3><p>Also exempt from personal income tax are the amounts allocated by the company to compensate the <i>costs of meals and accommodation<\/i> in restaurants, hotels and other catering establishments, provided that the following conditions are met:<\/p><ul><li>The <strong>travel expenses<\/strong> must be incurred in a municipality other than the one in which the employee&#8217;s usual place of work is located and also the one in which the employee&#8217;s residence is located. In the case of teleworking, this scheme is applicable when the commuting is to a municipality other than the employee&#8217;s place of residence.<\/li><li>The <strong>worker<\/strong> may not travel to and <strong>stay<\/strong> in the same municipality (different from the usual place of work and residence) for more than nine months without interruption.<\/li><\/ul><h3><strong>IRPF 2024 exempt allowances: Accommodation expenses<\/strong><\/h3><p>With regard to accommodation expenses, the amount exempt from IRPF is that which is justified by means of the corresponding invoice from the establishment.<\/p><p>Expenses incurred in hotel establishments are exempt, but not in the homes of friends or relatives or if they are part of a tourist or seasonal housing rental contract.<\/p><h3>Exempt per diems 2024<\/h3><p>In the case of drivers of vehicles used for the transport of goods by road, it is not necessary to justify any expenses if the amount received from the company for accommodation expenses within Spanish territory does not exceed 15 euros per day:<\/p><ul><li>Does not exceed 15 euros per day<\/li><li>25 euros per day if incurred abroad.<\/li><\/ul><h3><strong>Per diems exempt from IRPF 2024: Meal expenses<\/strong><\/h3><p>The amounts paid by the company to employees to cover living expenses are limited to the following amounts (if a higher amount is paid, the excess is subject to personal income tax and withholding):<\/p><h4>Amount of exempt subsistence allowances 2024<\/h4><div class=\"botonesFilaCelda\">\u00a0<\/div><table><tbody><tr><td>Living expenses<\/td><td>Spain<\/td><td>Abroad<\/td><\/tr><tr><td><div><strong>Overnight allowance 2024<\/strong><\/div><div class=\"botonesFilaCelda\">\u00a0<\/div><\/td><td>EUR 53.34<\/td><td>91,35 euros<\/td><\/tr><tr><td>Without overnight stay<\/td><td>26,67 euros<\/td><td>48,08 euro<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-bdc601c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bdc601c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4edefbf\" data-id=\"4edefbf\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77ba517 elementor-widget elementor-widget-text-editor\" data-id=\"77ba517\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #33cccc;\">Stay: the amounts to be justified without limitation.<\/span><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-12676ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12676ce\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e778949\" data-id=\"e778949\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-251f86a elementor-widget elementor-widget-text-editor\" data-id=\"251f86a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When applying these ceilings on living expenses, it is irrelevant whether the employee has eaten a simple sandwich at the place of employment or has gone to the best restaurant.<\/p><p>The amounts that are exempted are those paid by the employer within these ceilings.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2590a6e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2590a6e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99483b6\" data-id=\"99483b6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f8e07a elementor-widget elementor-widget-text-editor\" data-id=\"2f8e07a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 style=\"text-align: center;\">In the case of travel expenses with a vehicle belonging to the<br \/>employee, the payer must provide proof of the day and place of travel and the reason(s) for the journey.<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-208e609 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"208e609\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a407a9c\" data-id=\"a407a9c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-030aa6f elementor-widget elementor-widget-porto_button\" data-id=\"030aa6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;align&quot;:&quot;center&quot;}\" data-widget_type=\"porto_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<a aria-label=\"button\" class=\"btn btn-xl btn-primary btn-hover-text-effect hover-text-switch-left\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/contacto\/\"><span class=\"btn-text\" data-text=\"Necesito un asesor fiscal\">Necesito un asesor fiscal<\/span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1806204 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1806204\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b11635e\" data-id=\"b11635e\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1374a5a elementor-widget elementor-widget-heading\" data-id=\"1374a5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Justification of per diems exempt from personal income tax<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-37e34e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37e34e7\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-35ecdad\" data-id=\"35ecdad\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f92dcb elementor-widget elementor-widget-text-editor\" data-id=\"8f92dcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>Burden of proof for exempt per diems 2024<\/strong><\/h3><p>When it comes to <strong>justifying that the per diems<\/strong> paid to employees are exempt from personal income tax, <strong>it is the payer<\/strong> (the company) <strong>who must justify<\/strong>both the day and place of the trip and the reason or work-related reason for the trip.<\/p><p>If this is not accredited, the <strong><a href=\"https:\/\/sede.agenciatributaria.gob.es\" rel=\"noopener\">tax authorities<\/a> can claim<\/strong> the withholdings not made from the company.<\/p><p>For his part, the employee is obliged to complete his declaration <strong>by providing the certificates issued<\/strong> by the company. This can be found in the tax information of the income tax return.<\/p><p>And you must justify the expenses for public transport, parking and accommodation that <strong>the company has compensated you for<\/strong> (you must keep the receipts for these expenses).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f00f131 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f00f131\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec894bf\" data-id=\"ec894bf\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7870000 elementor-widget elementor-widget-heading\" data-id=\"7870000\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exempt daily subsistence allowance without fixed place of work<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-124d37e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"124d37e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9129eb6\" data-id=\"9129eb6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43cb669 elementor-widget elementor-widget-text-editor\" data-id=\"43cb669\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>Conditions for exemption<\/strong><\/h3><p>As you have seen, the exemption for travel expenses covers all journeys outside the workplace.<\/p><p>And in the case of subsistence and subsistence expenses, in order for there to be no taxation, the journey must take place in a municipality other than the one in which the worker&#8217;s usual place of work and home are located.<\/p><h3><strong>Constant<\/strong><\/h3><p>Doubts arise when employees move continuously, without a fixed place of work (e.g. fibre optic installation personnel, who move to a different location every few weeks).<\/p><p>Well, in these cases the exemption also applies:<\/p><ul><li>What matters is where the workplace where the workers are employed is located.<\/li><li>It is not necessary for them to travel first to the place of work and then to the place where the services are provided. The daily subsistence allowance is exempt even if they travel there directly from their homes.<\/li><\/ul><h3><strong>Exempt allowances in the construction industry<\/strong><\/h3><p>If your company is in the construction business and hires its workers for a specific construction site, this site will be your place of work.<\/p><p>Therefore, if you pay them per diems, these will be subject to personal income tax.<\/p><p>However, if you move them to a different site while they are contracted for that work, the allowances you pay them for this will be exempt.<\/p><h3><strong>Exempt allowances IRPF Itinerant centre<\/strong><\/h3><p>Finally, if, due to the nature of your company&#8217;s activity, your workplace is itinerant (for example, circuses, street vendors, fairgrounds, etc., which change location), the allowances paid will also be exempt, as long as the journey does not coincide with the employee&#8217;s municipality.<\/p><p>Although in this case the journey is to the workplace itself, the rule allows for exemption.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a8e3bfd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8e3bfd\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1792ed\" data-id=\"e1792ed\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-00d791f elementor-widget elementor-widget-heading\" data-id=\"00d791f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e296be3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e296be3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-53c73f3\" data-id=\"53c73f3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10b82d6 elementor-widget elementor-widget-text-editor\" data-id=\"10b82d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Subsistence allowances paid to employees for accommodation expenses are exempt up to the amounts that are justified.<\/p><p>Subsistence allowances are exempt up to the limits established by personal income tax regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In this article we are going to talk about per diems exempt in the IRPF of 2024 that the company pays to the worker. The regulations allow, within certain limits, that expenses for allowances and travel paid by the company to employees are exempt from taxation. See below how to apply this incentive correctly. Exempt [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":35846,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[45],"tags":[],"class_list":["post-37348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/12\/dietas-exentas-1080x445.jpg",1080,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/12\/dietas-exentas-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/12\/dietas-exentas-300x300.jpg",300,300,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/12\/dietas-exentas.jpg",1080,1080,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Exempt Allowances from IRPF 2024: tax for workers&#039; 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