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A civil servant has enquired whether payments received for a service assignment in Lugo (eventual residence) are taxable. The DGT clarifies that these amounts are exempt from tax provided they comply with the subsistence and accommodation limits set out in the IRPF Regulations.
This ruling clarifies the tax treatment of allowances for civil servants on temporary assignments, ensuring that reimbursements within statutory limits are not subject to income tax withholding.
The tax team reviews your specific situation.
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