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V0907-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

Meal allowances received at the workplace itself are not exempt from Personal Income Tax (IRPF)

A query is made regarding whether meal allowances for a nurse who remains at her workplace are exempt. The DGT responds that they are not, because the exemption requires traveling to a municipality different from the usual one.

In 6 key points

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2023-04-18PublishedPublished 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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