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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 34 results.
Eventual residence allowance exempt only if expenses justified and daily maintenance limits respected
V0463-26
Meals, accommodation and travel expenses exempt from IRPF if conditions met
V0130-26
Vehicle-based travel allowances taxed as income from work
V2290-25
Meal allowances exempt only if worker moves outside habitual workplace
V1969-25
El complemento de dispersión geográfica puede estar exonerado de IRPF bajo los límites de gastos de locomoción
V1358-25
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
Meals allowance exempt from IRPF up to daily limits depending on overnight stay
V1060-25
Fees for hearing aids and glasses not covered by public health may be exempt from income tax
V0596-25
Funding for hearing aids and glasses not covered by public health may be exempt from income tax
V0580-25
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
No need to justify meal costs up to 53.34 euros per night
V2439-24
Daily foreign travel allowance applies to drivers making both national and international trips in the same day
V1508-24
Temporary state officials' meals and travel expenses exempt from IRPF
V1563-23
Variable pay may be exempt under excess regime if habitual foreign posting applies
V0991-23
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
Meals for foreign work trips may be exempt from IRPF
V0807-20
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 exempt if moving to a different municipality for up to nine months
V0663-19
Meals and accommodation allowances lose tax exemption if staying in the same municipality for over nine months
V0662-19
Exemption for allowances from foreign university not applicable
V0331-19
Foreign destination allowances may be exempt if excess regime requirements are met
V1331-18
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
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
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
La exención de gastos de locomoción y manutención requiere una relación laboral de dependencia
V2467-15
Meals and accommodation expenses exempt if displacement rules and limits met
V3361-14
Fiscal residence determined by presence or activity base; meal allowances have limits
V2295-14
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