Per-Diem and Flat-Rate Settlement
The documentation relating to travel expenses - country version for Spain below describes the use of Travel Expenses up to 01.31.99. The system, however, has been updated to take the changes in the Spanish Travel Expenses Law (valid as from 02.01.99) into consideration.
For use with Release 4.6B, in addition to the documentation for the Travel Expenses - Country Version for Spain, refer to the SAP note 175896.
Use
In the trip, the meals per diem indicator is set and M receipts are not entered. The employee receives a tax-free per diem (domestic or international) depending on where he is at 23:59 o’clock (midnight rule): If the employee is in the domestic country Spain at 23:59 o’clock, he receives the Spanish per diem (13,000 with accommodations/3,600 without accommodations) FOR THE WHOLE DAY; if he is abroad at 23:59, he receives the international per diem (22,600/7,700) FOR THE WHOLE DAY. Days without overnights are one-day trips or the last day of a trip.
The following entries are contained in the table T706H in the view 'Trip Provision: Per Diem for Meals Scaled by Time: Spanish Settlement' in the standard (the company pays the employees a somewhat higher reimbursement, this results in additional amounts), the amounts are in ESP.
Time |
Tax-free Reimbursement |
Enterprise-specific Reimbursement |
Spain (ES): One-day trip (1)/ several-day trip, last day (97)
Breakfast (B) |
07:00-09:00 |
800 |
|
Lunch (L) |
13:00-16:00 |
1.800 |
|
Dinner (D) |
19:00-21:00 |
1.800 |
|
Full day |
24:00-00:00 |
3.600 |
Spain (ES): Several-day trip: First day (96), full day with stopover (98), full day (99)
Breakfast (B) |
07:00-09:00 |
800 |
|
Lunch (L) |
13:00-16:00 |
1.800 |
|
Dinner (D) |
19:00-21:00 |
1.800 |
|
Accommodations |
23:59-24:00 |
10.000 |
|
Full day |
24:00-00:00 |
13.000 |
International (EXT): One-day trip (1)/ several-day trip, last day (97)
Breakfast (B) |
07:00-09:00 |
1.600 |
|
Lunch (L) |
13:00-16:00 |
3.200 |
|
Dinner (D) |
19:00-21:00 |
3.200 |
|
Full day |
24:00-00:00 |
7.700 |
International (EXT): Several-day trip: First day (96), full day with stopover (98), full day (99)
Breakfast (B) |
07:00-09:00 |
1.600 |
|
Lunch (L) |
13:00-16:00 |
3.200 |
|
Dinner (D) |
19:00-21:00 |
3.200 |
|
Accommodations |
23:59-24:00 |
16.000 |
|
Full day |
24:00-00:00 |
22.600 |
See also: