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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company has enquired whether payments for breakfast, lunch, and dinner made to displaced workers are exempt from Income Tax, given they do not fit the specific categories of 'half allowance' or 'full allowance'. The Directorate-General for Tax (DGT) has ruled that if these payments do not exceed quantitative limits and comply with regulatory requirements, they are exempt.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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