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A company has requested clarification on whether payments made to employees for subsistence and accommodation expenses during business travel away from their usual workplace and residence are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these allowances are exempt from tax, provided they comply with the requirements and limits established in the Income Tax Regulations (RIRPF).
This ruling provides legal certainty for companies regarding the tax treatment of travel expenses, confirming that compliant subsistence and accommodation allowances do not constitute taxable employment income.
The tax team reviews your specific situation.
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