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V2859-21 ·17 November 2021 ·consulta-vinculante Medium impact
Tax

Employee meal allowances are deductible if substantiated and linked to economic activity

A haulage operator inquires about the requirements for justifying employee meal and accommodation allowances to deduct them from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarifies that these must meet requirements regarding correlation with income, accounting records, and documentary evidence.

In 6 key points

How it affects those involved

This ruling clarifies the strict evidentiary requirements for self-employed individuals and businesses to deduct employee subsistence expenses, emphasizing the need for proper documentation and accounting to avoid tax adjustments.

Lifecycle

2021-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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