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V0662-19 ·26 March 2019 ·consulta-vinculante Medium impact
Tax

Meals and accommodation allowances lose tax exemption if staying in the same municipality for over nine months

The DGT confirms that maintenance and accommodation allowances are exempt from IRPF only if the beneficiary stays continuously in the same municipality for no more than nine months.

In 6 key points

How it affects those involved

Beneficiaries who remain in the same municipality for more than nine months lose the tax exemption on maintenance and accommodation allowances.

Lifecycle

2019-03-26PublishedPublished 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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