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V3629-20 ·23 December 2020 ·consulta-vinculante Medium impact
Tax

Allowances for project-based workers are taxable if commuting from home to the workplace

The inquiry asks whether travel, subsistence, and accommodation allowances for workers on project-based contracts are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that if the worker travels from their home to the workplace where the project is located, the amounts are fully taxable.

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Lifecycle

2020-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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