Per Diem for Dummies – Spain

More and more employees need to travel for work reasons. As such, companies have to cover the expenses of these business trips, on many occasions through the Per Diem allowances (dietas), but what are exactly the Per diems? Per Diems are fixed amounts of money that an employee can spend during a business trip. These rates change every year depending on the country or the type of travel.

We all know that the reimbursement of employee incurred expenses often causes headaches and frustration for both employee and employer, so if you want to know how the per diem allowance works in a country like Spain, you are in the right place.

 

Travel within Spain

For the purposes indicated in this section, the payer must prove the day and place of the displacement, as well as its reason or motive. The following will be considered as allowances for normal expenses of maintenance and stay in hotels, restaurants and other catering establishments:

1.     When spent the night in a municipality other than the usual place of work and that which constitutes the residence of the beneficiary:

  • For expenses of stay: the amounts that are justified.
  • In the case of drivers of vehicles dedicated to the transport of goods by road, they will not need justification in terms of their amount the expenses of stay that do not exceed 15 euros a day, if they are produced by displacement within the Spanish territory.
  • For living expenses displaced within Spanish territory: € 53.34 per day maximum.

2. When he/she has not spent the night in a municipality other than the usual place of work and that which constitutes the residence of the beneficiary, the following amounts in concept of allowances for living expenses displaced within Spanish territory: € 26.67 per day maximum.

 

Travel outside of Spain

For the purposes indicated in this section, the payer must prove the day and place of the displacement, as well as its reason or motive. The following will be considered as allowances for normal expenses of maintenance and stay in hotels, restaurants and other catering establishments:

1.     When spent the night in a municipality other than the usual place of work which constitutes the residence of the beneficiary:

·       For expenses of stay: the amounts that are justified.

·       In the case of drivers of vehicles dedicated to the transport of goods by road, they will not need justification in terms of their amount the expenses of stay that do not exceed € 25 a day, if they correspond to trips to foreign territory.

·       For living expenses displaced to foreign territory: € 91.35 per day maximum.

2.     When he has not spent the night in a municipality other than the usual place of work and which constitutes the residence of the beneficiary, the following amounts in concept of allowances for living expenses displaced to foreign territory: € 48.08 per day maximum.

 

Particularities / Exceptions

The amounts destined by the company to compensate the normal expenses of maintenance and stay in restaurants, hotels and other hotel establishments, accrued for expenses in a municipality other than the place of the habitual work of the recipient and of the one that constitutes his residence, are exempt from tax. In the case of displacement and permanence for a continuous period exceeding nine months, such assignments shall not be exempt from taxation. For these purposes, the vacation time, illness or other circumstances that do not imply alteration of the destination will not be discounted.

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