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V0124-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

Self-employed individuals may deduct subsistence expenses even within their own municipality

A self-employed individual enquired whether food expenses incurred in the same municipality where they reside and work are deductible. The Directorate General for Taxes (DGT) ruled that it is not necessary for the expense to be incurred in a municipality different from one's place of residence or work.

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2021-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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