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V2110-20 ·24 June 2020 ·consulta-vinculante Medium impact
FISCAL

Foreign destination excess remuneration requires a change of habitual workplace

A foundation asks whether mobility aid for a researcher in Belgium can be treated as an exempted meal due to foreign destination remuneration excess. The DGT responds that this regime applies only if the worker has a change of habitual workplace, not a temporary assignment.

In 6 key points

How it affects those involved

Employers must ensure that mobility benefits are only treated as exempted meals when there is a genuine shift to a new habitual workplace, not a temporary assignment.

Lifecycle

2020-06-24PublishedPublished 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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