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V2299-16 ·24 May 2016 ·consulta-vinculante Medium impact
Tax

Overseas subsistence and accommodation allowances are tax-exempt if they comply with IRPF Regulations

A query was raised regarding whether payments made by a company to its employees for business trips to Algeria (subsistence and accommodation) are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these allowances are exempt, provided they meet regulatory requirements and do not exceed the established quantitative limits.

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2016-05-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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