{"id":1326,"date":"2025-12-05T14:53:09","date_gmt":"2025-12-05T14:53:09","guid":{"rendered":"https:\/\/prolanz.es\/tarifas-y-tablas\/exempt-employee-allowances"},"modified":"2026-02-05T05:50:04","modified_gmt":"2026-02-05T05:50:04","slug":"exempt-employee-allowances","status":"publish","type":"tablas_coeficientes","link":"https:\/\/prolanz.es\/en\/tarifas-y-tablas\/exempt-employee-allowances","title":{"rendered":"Exempt employee allowances"},"content":{"rendered":"

[vc_row gap=”30″][vc_column el_class=”page-custom-heading”][vc_custom_heading text=”EXEMPT EMPLOYEE ALLOWANCES” font_container=”tag:h1|font_size:35px|text_align:center” google_fonts=”font_family:Federo%3Aregular|font_style:400%20regular%3A400%3Anormal” css=””][\/vc_column][vc_column][vc_row_inner gap=”30″][vc_column_inner width=”2\/3″][vc_column_text css=””]<\/p>\n

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These amounts are not subject to income tax or social security contributions.<\/h2>\n<\/div>\n

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Workers in general<\/h3>\n

Expenses incurred by the company for staff allowances, travel and accommodation are tax deductible in Corporate Income Tax.<\/p>\n

Employees, for their part, should not count any income, since the amounts they receive are not remuneration, but compensation for expenses actually incurred. However, this exemption from personal income tax has limits, and if these limits are exceeded, employees must declare the excess remuneration:<\/p>\n

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Amounts exempt from taxation in the Personal Income Tax of employees<\/h4>\n\n\n\n\n\n\n\n
Concept<\/strong><\/th>\nAmount<\/strong><\/th>\n<\/tr>\n
Travel expenses on public transport<\/strong><\/td>\nThose that are justified<\/td>\n<\/tr>\n
Employee’s vehicle travel expenses<\/strong><\/td>\n0.26 euros per km<\/td>\n<\/tr>\n
Toll and parking expenses<\/strong><\/td>\nThose that are justified<\/td>\n<\/tr>\n
Accommodation expenses<\/strong><\/td>\nThose that are justified<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Daily living expenses exempt (any excess is subject to income tax)<\/h4>\n\n\n\n\n\n
Concept<\/th>\nIn Spain<\/th>\nAbroad<\/th>\n<\/tr>\n
Per trip without overnight stay<\/strong><\/td>\n26.67<\/td>\n48.08<\/td>\n<\/tr>\n
Per trip with overnight stay<\/strong><\/td>\n53.34<\/td>\n91.35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Truck drivers<\/h3>\n

Drivers of vehicles intended for the transport of goods by road who stay overnight in a municipality other than their usual place of work and their own home \u2013 in addition to the exempt allowances for travel and maintenance indicated \u2013 may also receive an allowance for accommodation expenses, without needing to justify them. Unlike other workers, who must always justify all accommodation expenses in order to be exempt.<\/p>\n

This allowance for stay will be exempt from income tax for the recipient, up to the following limits:<\/p>\n

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  • 15 euros per day if the journey takes place in Spain.<\/li>\n
  • 25 euros per day if it corresponds to travel abroad.<\/li>\n<\/ul>\n

    However, if the driver, instead of receiving these allowances, justifies to the company that he has incurred higher expenses and the company reimburses him, these will also be exempt from income tax in their entirety.<\/p>\n<\/div>\n<\/div>\n

    [\/vc_column_text][\/vc_column_inner][vc_column_inner el_class=”contact-form-right” width=”1\/3″ css=”.vc_custom_1765363488332{background-color: #DCDCDC !important;border-radius: 10px !important;}”][vc_custom_heading text=”CONTACT REQUEST” font_container=”tag:h2|font_size:35px|text_align:center|line_height:30px” google_fonts=”font_family:Federo%3Aregular|font_style:400%20regular%3A400%3Anormal” css=”.vc_custom_1765283124096{margin-bottom: 30px !important;}”]\n

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