# IRPF tax-free per diem (Spain)

> Spanish meal and lodging allowance exempt from IRPF, capped daily by the IRPF Regulation.

**URL:** https://quilometragem.com/glossary/dieta-irpf

**Summary:** Spanish meal and lodging allowance exempt from IRPF, capped daily by the IRPF Regulation.

- In Spain, per diems compensate meals and lodging during business travel.
- 9): meals €26.67/day without overnight and €53.34/day with overnight in Spain; abroad €48.08 and €91.35 respectively.
- Lodging: actual cost with invoice.
- Per diems are separate from mileage (€0.26/km) and documented independently.

In Spain, per diems compensate meals and lodging during business travel. Caps (IRPF Regulation art. 9): meals €26.67/day without overnight and €53.34/day with overnight in Spain; abroad €48.08 and €91.35 respectively. Lodging: actual cost with invoice. Per diems are separate from mileage (€0.26/km) and documented independently.