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A UNED professor asked whether his monthly academic allowance received during overseas posting could be considered a diet exempt from tax. The DGT has clarified that the exemption under the excess regime does not apply because the amount does not derive from the modules established in Royal Decree 6/1995.
The allowance is subject to IRPF as it does not fall under the specified diet exemption criteria.
The tax team reviews your specific situation.
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