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V2295-14 ·8 September 2014 ·consulta-vinculante Medium impact
Tax

Fiscal residence determined by presence or activity base; meal allowances have limits

A company asks about the fiscal residence of workers sent to France and the taxation of their meal allowances. The DGT clarifies residence criteria and conditions under which maintenance and accommodation allowances are tax-exempt.

In 6 key points

How it affects those involved

Employers sending staff abroad must assess residency based on presence or activity, and ensure meal and accommodation expenses meet tax-exempt thresholds.

Lifecycle

2014-09-08PublishedPublished 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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