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V3621-15 ·19 November 2015 ·consulta-vinculante Medium impact
Tax

Daily allowances without overnight stays are exempt from Income Tax if travel and daily limit requirements are met

A query was raised regarding whether subsistence and accommodation allowances for employees travelling away from their usual workplace are exempt from Income Tax. The Directorate General for Taxes (DGT) ruled that these amounts are not taxable provided they comply with the requirements set out in the Regulations, including specific quantitative limits.

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2015-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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