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V3368-20 ·17 November 2020 ·consulta-vinculante Medium impact
Tax

Meal and accommodation allowances exempt from Income Tax if travel limits and requirements are met

A company has requested clarification regarding the taxation of meal and accommodation allowances paid to employees without the need to present invoices. The Directorate General for Tax (DGT) clarifies that these amounts are exempt from tax provided that travel is undertaken to municipalities other than the usual place of work and residence, while respecting the established financial limits.

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2020-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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