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MEDIUM
FISCAL

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

V1079-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1079-25
Published
25 Jun 2025

Summary

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.

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