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V0929-22 ·29 April 2022 ·consulta-vinculante Medium impact
Tax

Daily subsistence allowances without overnight stays are not subject to the nine-month residency limit

A company has requested clarification on whether subsistence expenses for employees who travel daily to other municipalities without staying overnight must comply with the nine-month residency limit. The Directorate General of Taxes (DGT) has ruled that, in the absence of overnight stays, the continuous residency required to apply this time limit does not occur.

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2022-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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