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A query was raised regarding whether IRPF withholding applies to meal allowances and sickness/accident insurance premiums. The DGT clarifies that exempt meal allowances are not subject to withholding and that occupational accident insurance premiums do not constitute benefits in kind.
This clarification provides legal certainty for taxpayers and employers regarding the tax treatment of specific work-related reimbursements and insurance benefits, preventing unnecessary tax withholdings.
The tax team reviews your specific situation.
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