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New guides on the latest Spanish tax and immigration developments.
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A query was raised regarding whether meal and accommodation allowances paid by a company to displaced workers are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these allowances are not taxable, provided they meet the requirements for displacement, temporality, and the quantitative limits set by the Regulation.
Companies and employees can benefit from tax exemptions on travel allowances, provided strict regulatory criteria regarding the nature and amount of the expenses are met.
The tax team reviews your specific situation.
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