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V0027-22 ·4 January 2022 ·consulta-vinculante Medium impact
Tax

Allowances for travel to a different municipality may be exempt from Income Tax if certain limits are met

A query was raised regarding whether allowances paid for travel away from the usual place of work are subject to Income Tax (IRPF) and how to justify them. The Directorate General for Taxes (DGT) responds that these payments may be tax-exempt provided they meet requirements regarding travel, temporality, and quantitative limits.

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2022-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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