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V0747-21 ·30 March 2021 ·consulta-vinculante Medium impact
Tax

Residence allowance in EU missions not considered extraordinary gratification

A public official asks whether the residence allowance (80% of diet) in an EU mission in Brussels is exempt as an extraordinary gratification. The DGT responds that this amount does not constitute an extraordinary gratification as defined by law, but is linked to foreign travel.

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2021-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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