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V0467-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

Subsistence and accommodation allowances are tax-exempt if they meet IRPF Regulation limits and requirements

A taxpayer inquired about the tax treatment of subsistence and accommodation allowances received for work-related travel. The DGT ruled that these allowances are exempt from Personal Income Tax (IRPF), provided they meet the requirements regarding travel, temporality, and the quantitative limits established in the Regulations.

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2015-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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