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V0829-21 ·7 April 2021 ·consulta-vinculante Medium impact
Tax

Meal and accommodation allowances are exempt from Income Tax if RIRPF requirements and limits are met

A worker inquired about the tax exemption for meal and accommodation allowances received during business travel. The DGT clarified that these amounts are not taxable provided that daily limits are respected and the stay in hospitality establishments is properly justified.

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2021-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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