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V0663-19 ·26 March 2019 ·consulta-vinculante Medium impact
Tax

Meals and accommodation allowances exempt if moving to a different municipality for up to nine months

The DGT confirms that meal and accommodation allowances paid by employers are exempt from IRPF if the move is to a different municipality from the habitual residence and the stay does not exceed nine consecutive months.

In 6 key points

Lifecycle

2019-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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