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V1591-22 ·30 June 2022 ·consulta-vinculante Medium impact
Tax

Daily allowances of €35.58 for travel with overnight stays in Spain may be exempt from Income Tax

A query was raised regarding whether a daily allowance of €35.58 for travel involving an overnight stay within Spanish territory is exempt from Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) ruled that, as it does not exceed the daily limit of €53.34, the amount is exempt from taxation provided that all regulatory requirements are met.

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2022-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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