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Meal allowances for workers relocated to another municipality may be exempt from income tax if conditions are met
V1079-25
Meals allowance exempt if move to different municipality from work and residence
V0345-25
Meal allowances received at the workplace itself are not exempt from Personal Income Tax (IRPF)
V0907-23
Allowances for travel to a different municipality may be exempt from Income Tax if certain limits are met
V0027-22
Increased deductible expenses for geographical mobility may be applied in the year of change and the following year
V1402-21
The increase in deductible expenses for geographic mobility may be applied if legal requirements are met
V1244-21
Increased deductible expense for geographical mobility applies if employment office registration precedes publication of final list of successful candidates
V0585-21
Subsistence allowances for travel to a different municipality are tax-exempt if legal requirements and limits are met
V0544-21
Self-employed individuals may deduct subsistence expenses even within their own municipality
V0124-21
Debe darse de alta en un epígrafe de comercio para vender huevos en un municipio distinto al de la explotación
V0057-21
Personal subsistence expenses are deductible if linked to economic activity
V3619-20
Meal allowances for on-call shifts at the usual workplace cannot be considered tax-exempt
V1892-20
The reduction for geographic mobility cannot be applied if there is no change in habitual residence
V0983-20
Meal allowances cannot be tax-exempt if on-call shifts are performed at the workplace
V2563-19
Maintenance allowances cannot be tax-exempt if shifts are performed at the usual workplace
V2564-19
Meal allowances are only tax-exempt if travel is to a municipality other than the residence and workplace
V2553-19
Maintenance allowances cannot be considered tax-exempt if provided at the workplace
V2560-19
Meal allowances for on-site shifts are not tax-exempt
V2562-19
Meals and accommodation allowances exempt if moving to a different municipality for up to nine months
V0663-19
Increased deductible expense for geographical mobility may apply if change of residence is proven
V3159-18
100% increase in geographic mobility tax reduction applicable if change of residence is proven
V2028-14
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