{"id":9026953,"date":"2018-06-27T09:43:03","date_gmt":"2018-06-27T08:43:03","guid":{"rendered":"http:\/\/gremicat.es\/?p=11730"},"modified":"2018-06-27T09:43:03","modified_gmt":"2018-06-27T08:43:03","slug":"dietes-exemptes-irpf","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/dietes-exemptes-irpf\/","title":{"rendered":"Dietes de manutenci\u00f3 exemptes de tributaci\u00f3 en IRPF"},"content":{"rendered":"<p style=\"font-size: 22px;\"><span style=\"color: #808080;\">Les assignacions en concepte de dietes per manutenci\u00f3 per causa de despla\u00e7ament del treballador a un municipi diferent del seu lloc de treball habitual i del que constitueixi la seva resid\u00e8ncia, quedaran exceptuades de gravamen per l&#8217;IRPF.<\/span><\/p>\n<p>[texto_central]<\/p>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\">Dietes de manutenci\u00f3 exemptes de tributaci\u00f3 en IRPF<\/h2>\n<p style=\"text-align: justify;\">Les assignacions en concepte de dietes per manutenci\u00f3 per causa de despla\u00e7ament del treballador a un municipi diferent del seu lloc de treball habitual i del que constitueixi la seva resid\u00e8ncia, quedaran exceptuades de gravamen per l&#8217;Impost sobre la Renda de les Persones F\u00edsiques i al seu sistema de retencions a compte, conforme es compleixin els requisits de tipus formal i quantitatiu que a aquest efecte s&#8217;estableixen en l&#8217;article 9.A. 3 del Reglament de l&#8217;Impost, i que s\u00f3n els seg\u00fcents:<\/p>\n<p style=\"text-align: justify;\"><strong>a) <\/strong>Que tractin de compensar despeses de manutenci\u00f3 i estada en establiments d&#8217;hostaleria.<\/p>\n<p style=\"text-align: justify;\"><strong>b) <\/strong>Que en cadascun dels municipis diferents de l&#8217;habitual del treball no es romangui pel perceptor m\u00e9s de nou mesos (l\u00edmit temporal) i,<\/p>\n<p style=\"text-align: justify;\"><strong>c) <\/strong>Que tals dietes no superin els seg\u00fcents l\u00edmits quantitatius:<\/p>\n<ul>\n<li style=\"text-align: justify;\">\u0095 Quan s&#8217;hagi pernoctat &#8211; Per despeses d&#8217;estada, els imports que es justifiquin. &#8211; Per despeses de manutenci\u00f3, 53,54 euros diaris per despla\u00e7ament dins del territori espanyol, o 91,35 euros diaris per despla\u00e7ament a l&#8217;estranger.<\/li>\n<li style=\"text-align: justify;\">\u0095 Quan no s&#8217;hagi pernoctat Es consideraran exceptuades de gravamen les assignacions per a despeses de manutenci\u00f3 que no excedeixin de 26,67 o 48,08 euros diaris, segons es tracti de despla\u00e7ament dins del territori espanyol o a l&#8217;estranger, respectivament. La norma reglament\u00e0ria exigeix que ha de tractar-se de despla\u00e7aments a un municipi diferent del lloc habitual del treball del perceptor i del que constitueixi la seva resid\u00e8ncia.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tota quantitat que se satisfaci per aquest concepte d&#8217;assignacions per a despeses de manutenci\u00f3 i estada que no respongui als termes reglamentaris assenyalats, estaria sotmesa \u00edntegrament a tributaci\u00f3 per l&#8217;Impost sobre la Renda de les Persones F\u00edsiques. S\u0092ha d&#8217;insistir en que ha de tractar-se de despla\u00e7aments a un municipi diferent del lloc habitual de treball, interpretant aquesta expressi\u00f3 en el sentit que el treballador ha d&#8217;estar destinat en un centre de treball i sortir o despla\u00e7ar-se fora del mateix per realitzar a un altre centre de treball la seva tasca.<\/p>\n<p style=\"text-align: justify;\">Les quantitats satisfetes per despeses de manutenci\u00f3 en despla\u00e7aments amb pernocta o no dins del territori espanyol o a l&#8217;estranger, a municipis diferents del lloc de treball habitual del perceptor i del que constitueixi la seva resid\u00e8ncia, hauran de ser justificats per part de l&#8217;empresa demostrant el dia i lloc del despla\u00e7ament, aix\u00ed com la seva ra\u00f3 o motiu.<\/p>\n<p style=\"text-align: justify;\">Respecte a aquesta justificaci\u00f3 que haur\u00e0 d&#8217;efectuar-se per l&#8217;empresa de la realitat dels despla\u00e7aments, la mateixa podr\u00e0 realitzar-se per mitj\u00e0 de qualsevol dels mitjans de prova admesos en Dret, si b\u00e9 correspondr\u00e0 als \u00f2rgans de gesti\u00f3 i inspecci\u00f3 de l&#8217;Administraci\u00f3 Tribut\u00e0ria la seva valoraci\u00f3.<\/p>\n<p style=\"text-align: justify;\">Per ampliar aquesta informaci\u00f3 consulti amb <a href=\"http:\/\/www.gremicat.es\/ca\/assesoria-laboral\/\"> <span style=\"color: #d61111;\">Assessoria laboral<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les assignacions en concepte de dietes per manutenci\u00f3 per causa de despla\u00e7ament del treballador a un municipi diferent del seu <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9026954,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9026953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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