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V3275-17 ·21 December 2017 ·consulta-vinculante Medium impact
Tax

Flight crew subsistence allowances exempt from Income Tax under certain limits and requirements

An employee of a maritime salvage company inquired whether their daily service allowances are exempt from Income Tax (IRPF) according to the limits set by Royal Decree 439/2007. The Directorate-General for Taxes (DGT) ruled that the exemption depends on meeting specific travel requirements and the quantitative limits applicable to flight crew.

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2017-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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