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V1130-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Rental agreements cannot be used to justify exemption from subsistence expenses

A public official inquired whether a rental agreement could be submitted to justify an exemption from subsistence expenses during travel. The Directorate General of Taxes (DGT) ruled that exempt subsistence expenses must be substantiated by hospitality establishments, rather than residential rentals.

In 6 key points

How it affects those involved

This ruling clarifies that tax exemptions for travel subsistence are strictly limited to expenses incurred at hospitality venues and do not extend to private housing rentals.

Lifecycle

2023-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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