Skip to content
V2496-20 ·22 July 2020 ·consulta-vinculante Medium impact
Tax

Meal, accommodation and travel allowances are exempt from Income Tax if legal limits are met and travel is justified

A query was made regarding the maximum limit for meal and accommodation allowances exempt from Income Tax for commuting workers. The Directorate General for Taxes (DGT) clarifies that allowances for meals and accommodation are exempt provided that requirements regarding travel, temporality, and specific quantitative limits are satisfied.

In 6 key points

Lifecycle

2020-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact