Skip to content
V0345-25 ·19 March 2025 ·consulta-vinculante Medium impact
Tax

Meals allowance exempt if move to different municipality from work and residence

The DGT confirms that a meal allowance of 12 euros per meal may be exempt from income tax if the worker moves to a municipality different from both their habitual workplace and residence, and the move does not exceed legal limits.

In 6 key points

How it affects those involved

Workers relocating to a different municipality from their workplace and residence may qualify for an exemption on meal allowances, provided the move does not exceed legal thresholds.

Lifecycle

2025-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact