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A company has requested clarification regarding the Personal Income Tax (IRPF) exemption for subsistence and accommodation allowances paid to employees deployed abroad. The Directorate General for Taxes (DGT) clarifies that these amounts are not taxable provided they comply with the quantitative limits and displacement requirements established in the IRPF Regulations.
This ruling provides legal certainty for companies regarding the tax treatment of allowances for employees working abroad, ensuring that properly documented expenses do not constitute taxable income.
The tax team reviews your specific situation.
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