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V1814-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Meals and indemnifications are fully subject to seizure, not limited by salary rules

The DGT confirms that meal allowances and indemnifications are not considered salary under labour law and thus are not subject to the limits set by the Enforcement Act.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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