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V2189-20 ·29 June 2020 ·consulta-vinculante Medium impact
Tax

Subsistence and accommodation allowances are non-taxable if they meet IRPF Regulation requirements and limits

A civil servant enquired whether monthly payments received for subsistence and accommodation expenses during a service assignment were subject to IRPF and when tax withholdings should be applied. The DGT ruled that these amounts are not taxable provided they comply with the quantitative and temporal limits set out in the Regulations.

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Lifecycle

2020-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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