Exempt meal amounts in 2026
The meal exemption is set out in article 9 of the Personal Income Tax Regulations (Royal Decree 439/2007) and has not changed in 2026. The amounts are per day and depend on whether the travel is within or outside Spain and on whether the worker stays overnight away from home.
Without overnight stay: €26.67 per day in Spain and €48.08 abroad. With overnight stay: €53.34 per day in Spain and €91.35 abroad.
Any excess over these limits is taxed as employment income and is subject to Social Security contributions, even if the company still calls it a per diem on the payslip.
Accommodation and transport: different rules
Accommodation expenses (hotel) are fully exempt, provided they are justified with an invoice or equivalent document in the company's name. There is no daily cap, but without an invoice there is no exemption.
For transport, public transport (train, plane, bus, taxi) is 100% exempt if the ticket is justified. For a private vehicle, the maximum exempt amount is €0.26 per kilometre since July 2023 (Order HFP/792/2023), plus justified tolls and parking.
To avoid losing the mileage exemption, the company must keep a record of the journey: date, municipality visited and reasons. The AEAT monitors this item within its annual control plan.
Requirements for a per diem to be exempt
The exemption requires four cumulative conditions: there must be actual travel to a municipality other than the workplace and the worker's home; the per diem must arise from an employment relationship; the amounts must not exceed the limits; and there must be sufficient justification of the expense.
The usual commute between home and office is never an exempt per diem, whether by car or public transport. Nor are per diems paid to directors without an employment contract: a 2025 TEAC ruling made clear that the exemption only applies to employment income.
A common mistake detected by the Inspectorate: declaring the total paid as exempt when only the part within the limit is. If you pay €70 per day with overnight stay, €53.34 is exempt and €16.66 is salary subject to personal income tax and contributions.
Non-salary payments: transport allowance and other items
Non-salary payments compensate the worker's expenses and are not part of salary: in addition to per diems, the transport allowance or expenses for work tools.
Watch out for the cash transport allowance: since 2024 it is no longer exempt from personal income tax and is taxed as remuneration, unless it is used for company collective transport or a public transport pass, which retain their treatment.
Cash shortages, tools or work clothing follow their own non-liability regime when they compensate for actual job-related expenses.
Restaurant vouchers and flexible remuneration
The restaurant voucher has its own exempt limit: 11 euros per working day. If the company provides higher-value vouchers, the excess is taxed as a benefit in kind.
Important: the restaurant voucher cannot be combined with the meal allowance for the same day of travel. You use one or the other, not both.
In flexible remuneration, the employee gives up part of their cash salary in exchange for the company paying exempt expenses (vouchers, insurance, childcare). The saving disappears if the travel is not justified or the amount exceeds the limit.
