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V1386-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Meal and subsistence allowances are exempt from Income Tax if RIRPF limits and requirements are met

A worker inquired whether payments received for accommodation, meal, and travel expenses are tax-exempt. The DGT ruled that these allowances are not taxable provided that travel is undertaken to municipalities other than the usual place of work or residence, and that the established quantitative and temporal limits are respected.

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2021-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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