Look up per diem reimbursement rates and mileage deductions for business travel worldwide.
Complete
Spain → Wakayama, Japan
| Item Name | Destination | Amount | Conditions |
|---|---|---|---|
| Lodging | All Other | 127.41 EUR per night | Grupo 1 of Anexo I of Real Decreto 462/2002: senior government officials (altos cargos under articles 25, 26 and 31.dos of Law 13/2000), general officers of the armed forces, Supreme Court judges and presidents of the High Courts of Justice, ambassadors, first-class minister plenipotentiaries, university rectors, deputy directors-general (subdirectores generales) and assistant deputy directors-general, and any other post assimilated to these.; Maximum daily amount for lodging, breakfast and telephone; reimbursed at the amount actually spent and documentarily justified, up to this cap (articles 10.2 and 10.3 of Real Decreto 462/2002).; Applies to travel to any foreign country not individually listed in Anexo III of Real Decreto 462/2002 ('Resto del mundo'). |
| Meals | All Other | 46.88 EUR per day | Grupo 1 of Anexo I of Real Decreto 462/2002: senior government officials (altos cargos under articles 25, 26 and 31.dos of Law 13/2000), general officers of the armed forces, Supreme Court judges and presidents of the High Courts of Justice, ambassadors, first-class minister plenipotentiaries, university rectors, deputy directors-general (subdirectores generales) and assistant deputy directors-general, and any other post assimilated to these.; Covers lunch and dinner. Under article 12 of Real Decreto 462/2002, 50% of the meal allowance is paid on same-day trips of at least five hours that start before 14:00 and end after 16:00, on departure days starting between 14:00 and 22:00, and on return days ending after 14:00; 100% is paid on intermediate days and on departure days starting before 14:00.; Applies to travel to any foreign country not individually listed in Anexo III of Real Decreto 462/2002 ('Resto del mundo'). |
| Meal & Lodging | All Other | 174.29 EUR per day | Grupo 1 of Anexo I of Real Decreto 462/2002: senior government officials (altos cargos under articles 25, 26 and 31.dos of Law 13/2000), general officers of the armed forces, Supreme Court judges and presidents of the High Courts of Justice, ambassadors, first-class minister plenipotentiaries, university rectors, deputy directors-general (subdirectores generales) and assistant deputy directors-general, and any other post assimilated to these.; Dieta entera: full daily per diem combining the lodging cap and the meal allowance for an overnight day on commission of service.; Applies to travel to any foreign country not individually listed in Anexo III of Real Decreto 462/2002 ('Resto del mundo'). |
| Lodging | All Other | 108.78 EUR per night | Grupo 2 of Anexo I of Real Decreto 462/2002: military personnel of the armed forces and Guardia Civil and National Police personnel classified for pay purposes in groups A and B; members of the judicial and prosecutorial careers, court clerks (Secretarios de la Administracion de Justicia), forensic doctors and facultative technicians; State civil servants in corps or scales classified in groups A and B, and any other assimilated personnel.; Maximum daily amount for lodging, breakfast and telephone; reimbursed at the amount actually spent and documentarily justified, up to this cap (articles 10.2 and 10.3 of Real Decreto 462/2002).; Applies to travel to any foreign country not individually listed in Anexo III of Real Decreto 462/2002 ('Resto del mundo'). |
| Meals | All Other | 40.87 EUR per day | Grupo 2 of Anexo I of Real Decreto 462/2002: military personnel of the armed forces and Guardia Civil and National Police personnel classified for pay purposes in groups A and B; members of the judicial and prosecutorial careers, court clerks (Secretarios de la Administracion de Justicia), forensic doctors and facultative technicians; State civil servants in corps or scales classified in groups A and B, and any other assimilated personnel.; Covers lunch and dinner. Under article 12 of Real Decreto 462/2002, 50% of the meal allowance is paid on same-day trips of at least five hours that start before 14:00 and end after 16:00, on departure days starting between 14:00 and 22:00, and on return days ending after 14:00; 100% is paid on intermediate days and on departure days starting before 14:00.; Applies to travel to any foreign country not individually listed in Anexo III of Real Decreto 462/2002 ('Resto del mundo'). |
| Meal & Lodging | All Other | 149.65 EUR per day | Grupo 2 of Anexo I of Real Decreto 462/2002: military personnel of the armed forces and Guardia Civil and National Police personnel classified for pay purposes in groups A and B; members of the judicial and prosecutorial careers, court clerks (Secretarios de la Administracion de Justicia), forensic doctors and facultative technicians; State civil servants in corps or scales classified in groups A and B, and any other assimilated personnel.; Dieta entera: full daily per diem combining the lodging cap and the meal allowance for an overnight day on commission of service.; Applies to travel to any foreign country not individually listed in Anexo III of Real Decreto 462/2002 ('Resto del mundo'). |
| Lodging | All Other | 95.56 EUR per night | Grupo 3 of Anexo I of Real Decreto 462/2002: military personnel of the armed forces and Guardia Civil and National Police personnel classified for pay purposes in groups C and D; officials, assistants and agents (Oficiales, Auxiliares y Agentes) serving the administration of justice; State civil servants in corps or scales classified in groups C, D and E, and any other assimilated personnel.; Maximum daily amount for lodging, breakfast and telephone; reimbursed at the amount actually spent and documentarily justified, up to this cap (articles 10.2 and 10.3 of Real Decreto 462/2002).; Applies to travel to any foreign country not individually listed in Anexo III of Real Decreto 462/2002 ('Resto del mundo'). |
| Meals | All Other | 37.26 EUR per day | Grupo 3 of Anexo I of Real Decreto 462/2002: military personnel of the armed forces and Guardia Civil and National Police personnel classified for pay purposes in groups C and D; officials, assistants and agents (Oficiales, Auxiliares y Agentes) serving the administration of justice; State civil servants in corps or scales classified in groups C, D and E, and any other assimilated personnel.; Covers lunch and dinner. Under article 12 of Real Decreto 462/2002, 50% of the meal allowance is paid on same-day trips of at least five hours that start before 14:00 and end after 16:00, on departure days starting between 14:00 and 22:00, and on return days ending after 14:00; 100% is paid on intermediate days and on departure days starting before 14:00.; Applies to travel to any foreign country not individually listed in Anexo III of Real Decreto 462/2002 ('Resto del mundo'). |
| Meal & Lodging | All Other | 132.82 EUR per day | Grupo 3 of Anexo I of Real Decreto 462/2002: military personnel of the armed forces and Guardia Civil and National Police personnel classified for pay purposes in groups C and D; officials, assistants and agents (Oficiales, Auxiliares y Agentes) serving the administration of justice; State civil servants in corps or scales classified in groups C, D and E, and any other assimilated personnel.; Dieta entera: full daily per diem combining the lodging cap and the meal allowance for an overnight day on commission of service.; Applies to travel to any foreign country not individually listed in Anexo III of Real Decreto 462/2002 ('Resto del mundo'). |
| Meals | All International | 91.35 EUR per day | Maximum daily meal allowance exempt from personal income tax (IRPF) for foreign travel when the employee stays overnight in a municipality other than the habitual workplace and place of residence (article 9.A.3.a).1 of the IRPF Regulation, Real Decreto 439/2007); the excess is taxable. |
| Meals | All International | 48.08 EUR per day | Maximum daily meal allowance exempt from IRPF for foreign travel without an overnight stay (article 9.A.3.a).2 of Real Decreto 439/2007); the excess is taxable. |
| Meals | All International | 66.11 EUR per day | IRPF-exempt daily meal allowance for airline flight crew on foreign travel days; when domestic and foreign travel occur on the same day, the rate corresponding to the greater number of flights applies (article 9.A.3.a).2 of Real Decreto 439/2007). |
| Lodging | All International | 25 EUR per day | IRPF-exempt daily lodging (estancia) amount that road-freight-transport vehicle drivers may receive without receipt justification for foreign travel; for other employees lodging is exempt at the actually justified amount with no fixed cap (article 9.A.3.a).1 of Real Decreto 439/2007). |
Source URLs:
https://www.boe.es/buscar/act.php?id=BOE-A-2002-10337
This source provides official travel rate information from boe.es.
https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820
This source provides official travel rate information from boe.es.