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V0463-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Eventual residence allowance exempt only if expenses justified and daily maintenance limits respected

The taxpayer asks whether the eventual residence allowance (IRE) is exempt from IRPF without needing to submit invoices. The DGT responds that exemption requires justification of accommodation expenses and compliance with the daily maintenance limits set out in the Regulation.

In 6 key points

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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