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V1563-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Temporary state officials' meals and travel expenses exempt from IRPF

The DGT confirms that meals and travel reimbursement paid by an autonomous administration to temporary state officials are exempt from IRPF under the IRPF Regulation's meal exemption regime.

In 6 key points

How it affects those involved

The exemption applies to meals and travel expenses for state officials temporarily assigned by autonomous administrations.

Lifecycle

2023-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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