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V3343-19 ·4 December 2019 ·consulta-vinculante Medium impact
Tax

Allowances for stays exceeding nine months taxed in IRPF

The consultant asks whether accommodation and subsistence costs for a 10-month work assignment can be deducted. The DGT responds that once the nine-month continuous stay threshold is exceeded, the allowances lose their exemption and are subject to taxation.

In 6 key points

Lifecycle

2019-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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