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V3361-14 ·22 December 2014 ·consulta-vinculante Medium impact
Tax

Meals and accommodation expenses exempt if displacement rules and limits met

The DGT confirms that meal and accommodation allowances paid by employers during a business trip are exempt from IRPF if the business trip requirements and the quantitative limits set out in the Regulation are met.

In 6 key points

Lifecycle

2014-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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