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V2767-18 ·24 October 2018 ·consulta-vinculante Medium impact
Tax

Meals and accommodation expenses lose exemption if stay exceeds nine months in same municipality

A construction worker asks whether meal and accommodation expenses can be deducted for stays over nine months. The DGT responds that such expenses are no longer exempt from income tax and are fully taxable if the stay in the same municipality is continuous and exceeds nine months.

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2018-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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