Skip to content
V1079-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Meal allowances for workers relocated to another municipality may be exempt from income tax if conditions are met

The DGT confirms that meal allowances for employees moved to another province and returning to their home address at weekends may be exempt from income tax if they meet quantitative limits, a nine-month time limit, and are intended for maintenance and accommodation.

In 6 key points

Lifecycle

2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact