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V1969-25 ·17 October 2025 ·consulta-vinculante Medium impact
Tax

Meal allowances exempt only if worker moves outside habitual workplace

The DGT responds that workers with a mobile or itinerant workplace contract cannot apply the special meal allowance regime, as it requires the workplace itself to be mobile. They must instead apply the general travel regime.

In 6 key points

Lifecycle

2025-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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