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V2445-20 ·16 July 2020 ·consulta-vinculante Medium impact
Tax

Travel allowances may be exempt from Income Tax depending on contract type and compliance with limits

A query was raised regarding whether travel allowances for construction workers moving to an operational base are fully taxable or partially exempt. The Directorate General for Tax (DGT) ruled that exemption depends on whether the contract is a permanent staff contract or a project-based contract, as well as compliance with travel requirements and quantitative limits.

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2020-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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