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MEDIUM
FISCAL

Applicability of meal and maintenance exemption (Art. 9 RIRPF) to taxpayers under special regime (Art. 93 LIRPF)

V0439-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0439-25
Published
21 Mar 2025

Summary

A taxpayer benefiting from the special regime under the Beckham Law asks whether the meal, maintenance and accommodation regime may apply. The DGT confirms that it can, provided the requirements and limits set out in Royal Decree 439/2007 are met.

In 6 key points

Lifecycle

2025-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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