{"id":7644,"date":"2018-11-28T11:27:37","date_gmt":"2018-11-28T09:27:37","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/justificacio-de-les-despeses-de-viatge-i-dietes-dels-empleats\/"},"modified":"2018-11-28T11:27:37","modified_gmt":"2018-11-28T09:27:37","slug":"justificacio-de-les-despeses-de-viatge-i-dietes-dels-empleats","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/justificacio-de-les-despeses-de-viatge-i-dietes-dels-empleats\/","title":{"rendered":"Justificaci\u00f3 de les despeses de viatge i dietes dels empleats"},"content":{"rendered":"<p>Les inspeccions de la Seguretat Social i de l&#8217;Ag\u00e8ncia Tribut\u00e0ria estan molt pendents dels imports que les empreses satisfan als seus treballadors en concepte de despeses de viatge i dietes, degut a que els imports pagats per aquests conceptes estan exempts i les empreses no han de cotitzar-los a la Seguretat Social ni els treballadors els han d&#8217;incloure a la seva declaraci\u00f3 de la renda, sempre que les quantitats no superin determinats l\u00edmits.<\/p>\n<p>En cas d&#8217;inspecci\u00f3 s&#8217;ha d&#8217;estar en condicions de poder acreditar que el despla\u00e7ament del treballador va ser motivat per necessitats de l&#8217;empresa i tamb\u00e9 que la despesa s&#8217;ha produ\u00eft en realitat.<\/p>\n<p>Fins ara hi havia dubtes sobre qui venia obligat a justificar la despesa en cas d&#8217;inspecci\u00f3:\u00a0 l&#8217;empresa o el treballador.<\/p>\n<p>Aquesta q\u00fcesti\u00f3 ha quedat resolta pel Tribunal Econ\u00f2mic Administratiu Central (TEAC) en la seva resoluci\u00f3 del passat dia 6 de novembre. Despr\u00e9s d&#8217;aquesta resoluci\u00f3, queda en la forma seg\u00fcent:<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Despeses d&#8217;allotjament: <\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">El treballador<\/span>: Haur\u00e0 de justificar la despesa amb la factura de l&#8217;hotel o de l&#8217;hostal on s&#8217;hagu\u00e9s allotjat.<\/li>\n<li><span style=\"color: #ff0000;\"><span style=\"color: #0000ff;\">L&#8217;empresa<\/span>:<\/span> Haur\u00e0 de justificar el dia, el lloc i el motiu del despla\u00e7ament per ra\u00f3 de la feina, que ha de ser a un municipi diferent del centre de treball i de l&#8217;habitatge habitual del treballador.<\/li>\n<li><span style=\"color: #0000ff;\">Import:<\/span> Quedar\u00e0 exempt l&#8217;import total justificat.<\/li>\n<li><span style=\"color: #0000ff;\">Conductors de vehicles dedicats al transport de mercaderies per carretera: <span style=\"color: #000000;\">N<\/span><\/span>o necessitaran justificaci\u00f3 i quedaran exemptes de tributaci\u00f3 les despeses d&#8217;allotjament que no excedeixin de 15,00\u20ac diaris si es produeix el despla\u00e7ament dintre del territori espanyol, o de 25,00\u20ac diaris si corresponen a despla\u00e7aments a territori estranger.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Despeses de manutenci\u00f3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">El treballador:<\/span> No cal que justifiqui la despesa<\/li>\n<li><span style=\"color: #0000ff;\">L&#8217;empresa:<\/span> Haur\u00e0 de justificar el dia, el lloc i el motiu del despla\u00e7ament per ra\u00f3 de la feina, que ha de ser a un municipi diferent del centre de treball i de l&#8217;habitatge habitual del treballador.<\/li>\n<li><span style=\"color: #0000ff;\">Import:<\/span> Quedaran exempts els imports satisfets per l&#8217;empresa, fins els seg\u00fcents l\u00edmits.\n<ul>\n<li>En cas d&#8217;haver de pernoctar en municipi diferent del lloc de treball habitual i del domicili del treballador:\n<ul>\n<li>53,34 \u20ac\/dia en cas de despla\u00e7ament a territori espanyol.<\/li>\n<li>91,35 \u20ac\/dia en cas de despla\u00e7aments a l&#8217;estranger.<\/li>\n<\/ul>\n<\/li>\n<li>Sense pernoctar en domicili diferent del lloc de treball habitual i del domicili del treballador:\n<ul>\n<li>26,67 \u20ac\/dia en cas de despla\u00e7ament a territori espanyol<\/li>\n<li>48,08 \u20ac\/dia en cas de despla\u00e7ament a l&#8217;estranger.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Despeses de despla\u00e7ament de transport p\u00fablic:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">El treballador:<\/span> Haur\u00e0 de justificar la despesa amb la factura o document equivalent.<\/li>\n<li><span style=\"color: #0000ff;\">L&#8217;empresa:<\/span> Haur\u00e0 de justificar el dia, el lloc i el motiu del despla\u00e7ament per ra\u00f3 de la feina, que ha de ser a un municipi diferent del centre de treball i de l&#8217;habitatge habitual del treballador.<\/li>\n<li><span style=\"color: #0000ff;\">Import: <\/span>Quedar\u00e0 exempt l&#8217;import total justificat.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Despeses de despla\u00e7ament sense utilitzar mitjans p\u00fablics:<\/strong> <\/span><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">El treballador:<\/span>\n<ul>\n<li>Peatges i aparcaments: Haur\u00e0 de justificar la despesa amb la factura o document equivalent.<\/li>\n<li>Locomoci\u00f3: No cal que justifiqui la despesa.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #0000ff;\">L&#8217;empresa:<\/span> Haur\u00e0 de justificar el dia, el lloc i el motiu del despla\u00e7ament per ra\u00f3 de la feina, que ha de ser a un municipi diferent del centre de treball i de l&#8217;habitatge habitual del treballador.<\/li>\n<li><span style=\"color: #0000ff;\">Import:<\/span> Quedar\u00e0 exempt:\n<ul>\n<li>Peatges i aparcaments: Quedar\u00e0 exempt l&#8217;import total justificat.<\/li>\n<li>Locomoci\u00f3: Fins a 0,19 \u20ac el kil\u00f2metre recorregut.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2018\/11\/shutterstock_226567432.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-3030\" src=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2018\/11\/shutterstock_226567432.jpg\" alt=\"\" width=\"600\" height=\"600\" \/><\/a><\/p>\n<p><em><strong><span style=\"color: #0000ff;\">Som assessors fiscals, laborals i de la Seguretat Social. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm.assessors.cat.<\/span> <\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les inspeccions de la Seguretat Social i de l&#8217;Ag\u00e8ncia Tribut\u00e0ria estan molt pendents dels imports que les empreses satisfan als seus treballadors en concepte de despeses de viatge i dietes, degut a que els imports pagats per aquests conceptes estan exempts i les empreses no han de cotitzar-los a la Seguretat Social ni els treballadors [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3343,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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