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A sales representative has enquired whether the daily allowance of €15.77 received for their route is exempt from Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) has ruled that these amounts are not taxable, provided they are received for travel to municipalities other than the usual place of work and residence, and that they comply with the prescribed quantitative limits.
The tax team reviews your specific situation.
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