A restaurant receipt and a meal allowance
A restaurant receipt is not automatically a deductible meal. It still needs another municipality, electronic payment and the daily cap: 26.67 euros in Spain and 48.08 abroad. Above the cap, the excess is not a deductible meal under that rule. You confirm the expense.
The receipt is not enough
The restaurant slip proves the amount, not the fit. The place has to be different from your tax domicile and the payment has to be by card, Bizum or transfer. Cash leaves the meal out even if the receipt exists.
- Another municipality.
- Electronic payment.
- A cap for the day, not for each receipt.
What goes over the cap
Anything above the day’s maximum is not a deductible meal under this rule. The figures are in meals and subsistence.
Common questions
Is a restaurant receipt a deductible meal?
Not on its own. It still needs another municipality, electronic payment and the daily cap. You confirm the expense.
What if I go over 26.67 euros?
In Spain the orientative daily cap is 26.67 euros, and 48.08 abroad. The excess is not a deductible meal under this rule.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.