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V1194-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

Road transport driver allowances are exempt from Personal Income Tax up to certain daily limits

A taxpayer asks whether subsistence and accommodation allowances for truck drivers require justification and what the exempt limits are. The DGT responds that there are exempt daily amounts that do not require documentary justification of their amount, provided that the travel is substantiated.

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2021-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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