Please be aware that this resource is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.


Employees in Spain are entitled to per diems as compensation for the expenses (such as maintenance, restaurants and hotels) incurred while they are on a business trip. Per diems are not considered part of an employee’s pay and are thus tax-free up to a certain allowed amount.

These maximum amounts depend on whether the employee stays overnight or not.

With overnight stay

  • For the subsistence expenses: the amount that is justified (with documentation)
    • Exception: employees that drive vehicles used for the transportation of goods by road. For them, subsistence expenses that do not exceed 15 euros (for domestic business trips) or 25 euros (for business trips abroad), do not need to be justified.
  • For living expenses:
    • Domestic business trip: maximum daily allowance of 53.34 euros
    • A business trip abroad: maximum daily allowance of 91.35 euros

Without overnight stay

  • Domestic business trip: maximum daily allowance of 26.67 euros
  • Business trip abroad: maximum daily allowance of 48.08 euros

Additional notes on the per diems in Spain

  • A business trip means that the employee is in a different municipality than their normal place of work for business purposes;
  • The employer must prove that the reason or motive for the business trip is relevant;
  • These tax-free allowances can be used up until 9 months. If the business trip lasts longer than 9 months, allowances will be subject to tax.

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