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The taxpayer asks whether a relocation allowance of 4,200 euros is exempt from taxation. The DGT rules that only the portion corresponding exclusively to travel, subsistence, and the moving of household goods is exempt, provided that the relocation requires a change of residence.
This ruling clarifies the tax treatment of relocation allowances, limiting the exemption strictly to essential moving expenses and requiring a change of residence to qualify.
The tax team reviews your specific situation.
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