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Se consulta si las indemnizaciones por gastos de viaje y las cantidades por asistencia a reuniones de miembros de Cámaras Agrarias están sujetas a IRPF. La DGT determina que los gastos de desplazamiento no tributan si la entidad pone el medio de transporte, pero si se reembolsan sin acreditar la necesidad estricta o se abona una cantidad libre, son renta gravable con retención del 35%.
The tax team reviews your specific situation.
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