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V3408-20 ·24 November 2020 ·consulta-vinculante Medium impact
Tax

Meal allowances may be exempt from Income Tax even if not spent in catering establishments

A transport company has enquired whether its drivers' meal allowances are exempt from Income Tax if the employees do not spend them in restaurants. The Directorate-General for Taxes (DGT) has ruled that, provided the travel requirements are met, it is not necessary for the expenditure to be incurred in catering establishments.

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2020-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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