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V1065-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Subsistence allowances may be exempt from Income Tax without being spent in catering establishments

A query was raised regarding whether subsistence allowances can be tax-exempt even if they are not spent in catering establishments. The Directorate General for Taxes (DGT) has ruled that, provided the travel requirements are met, it is not necessary for the expenditure to be incurred in catering establishments.

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2020-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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