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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 67 results.
Exemption for foreign work applies if conditions met
V0911-26
Meals, accommodation and travel expenses exempt from IRPF if conditions met
V0130-26
Federated arbiters' travel expenses exempt only if federation covers transport and accommodation
V2369-25
Meal allowances exempt only if worker moves outside habitual workplace
V1969-25
Transport and hotel reimbursements in clinical trials may be taxable if not strictly compensating
V1810-25
Meals and indemnifications are fully subject to seizure, not limited by salary rules
V1814-25
Meals allowance exempt from IRPF up to daily limits depending on overnight stay
V1060-25
No exemption from maintenance allowances for a managing partner without a labour relationship
V1070-25
Meal allowances for workers relocated to another municipality may be exempt from income tax if conditions are met
V1079-25
Payments to amateur players may be subject to IRPF withholding as income from work
V0556-25
Dietary allowances received by board members counted as income from employment
V0451-25
Applicability of meal and maintenance exemption (Art. 9 RIRPF) to taxpayers under special regime (Art. 93 LIRPF)
V0439-25
Meals allowance exempt if move to different municipality from work and residence
V0345-25
Travel allowances not exempt under meal rules without employment relationship
V0314-25
No need to justify meal costs up to 53.34 euros per night
V2439-24
Foreign earnings may be exempt from IRPF up to 60,100 euros annually
V1512-24
Daily foreign travel allowance applies to drivers making both national and international trips in the same day
V1508-24
University staff's overseas academic allowance not exempt from IRPF
V0703-24
Foreign earnings may be exempt if specific conditions met
V2049-23
Temporary state officials' meals and travel expenses exempt from IRPF
V1563-23
VAT and IRPF deductions depend on exclusive allocation to professional activity
V2075-21
Requirements for exemption from income tax on foreign remuneration excesses
V1585-21
Residence allowance in EU missions not considered extraordinary gratification
V0747-21
Sole proprietors cannot apply diet allowance or foreign work exemption
V0562-21
Meal allowances for travel outside usual workplace may be tax-exempt under certain conditions
V3339-20
Meal and travel allowances from a managing university exempt only if there is a labour relationship or they are expenses for a third party
V2992-20
Dietary exemptions for non-administrative partners only if society covers transport and accommodation directly
V2297-20
Foreign destination excess remuneration requires a change of habitual workplace
V2110-20
Meals for foreign work trips may be exempt from IRPF
V0807-20
Foreign work exemption depends on recipient residency and destination tax rules
V0529-20
Allowances for stays exceeding nine months taxed in IRPF
V3343-19
Las dietas pagadas por una universidad gestora a investigadores sin contrato con ella podrían estar sujetas a tributación
V2797-19
Travel expenses may be exempt from income tax
V1323-19
Las dietas por desplazamiento pueden estar exentas de IRPF si se cumplen los requisitos de cuantía, lugar y temporalidad
V1091-19
Meals and accommodation allowances lose tax exemption if staying in the same municipality for over nine months
V0662-19
Meals and accommodation allowances exempt if moving to a different municipality for up to nine months
V0663-19
Exemption for allowances from foreign university not applicable
V0331-19
Requisitos para la exención de rentas por trabajos realizados en el extranjero y tratamiento de retenciones
V0114-19
Expenses for stay and travel not exempt if no employment relationship
V3132-18
Requisitos para la exención de IRPF por trabajos realizados en el extranjero
V3066-18
Meals and accommodation expenses lose exemption if stay exceeds nine months in same municipality
V2767-18
Foreign destination allowances may be exempt if excess regime requirements are met
V1331-18
La exención por trabajos realizados en el extranjero no es aplicable si la entidad empleadora reside en un paraíso fiscal
V0638-18
Allowances over nine months treated as income from work and interest as patrimonial gains
V0253-18
El régimen de dietas exoneradas del Reglamento del IRPF solo se aplica a contribuyentes con rendimientos del trabajo derivados de una relación laboral o estatutaria
V0070-18
No applicable foreign work exemption or excess regime for employee
V3075-17
Naturaleza de los rendimientos de los socios y aplicación de exenciones por dietas y trabajos en el extranjero
V2702-17
Meal allowances for temporary relocation may be exempt from income tax
V2525-17
The per diem regime exempt under the Personal Income Tax Regulations applies only to those who receive income from employment through an employment or statutory relationship
V2077-17
Meals during travel may be exempt from income tax if conditions are met
V0784-17
El régimen de dietas del Reglamento del IRPF solo aplica a contribuyentes con relación laboral o estatutaria
V0577-17
Travel expenses may be exempt from tax if within legal limits
V0315-17
Maintenance and accommodation allowances may be exempt from income tax if conditions are met
V4375-16
Tratamiento fiscal de las retribuciones de un socio profesional: distinción entre rendimientos del trabajo y de actividades económicas
V3677-16
Expatriation allowances and meals may be exempt from IRPF under letter p) of Article 7
V3401-16
Los socios de cooperativas de trabajo perciben rendimientos del trabajo y no pueden aplicar el régimen de dietas del Reglamento
V1560-16
La exención de gastos de locomoción y manutención requiere una relación laboral con dependencia y ajenidad
V1526-16
La exención de dietas del Reglamento del IRPF requiere una relación laboral de dependencia y alteridad
V1236-16
Travel allowances are exempt if they meet amount, purpose and time limits
V0206-16
Obligación de retención de IRPF en contratos de investigación con movilidad internacional según la residencia fiscal
V2488-15
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