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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Eventual residence allowance exempt only if expenses justified and daily maintenance limits respected
V0463-26
Meal allowances exempt only if worker moves outside habitual workplace
V1969-25
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
Applicability of meal and maintenance exemption (Art. 9 RIRPF) to taxpayers under special regime (Art. 93 LIRPF)
V0439-25
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
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
Expenses for stay and travel not exempt if no employment relationship
V3132-18
Meals and accommodation expenses lose exemption if stay exceeds nine months in same municipality
V2767-18
La exención por trabajos realizados en el extranjero no es aplicable si la entidad empleadora reside en un paraíso fiscal
V0638-18
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
El régimen de dietas del Reglamento del IRPF solo aplica a contribuyentes con relación laboral o estatutaria
V0577-17
Maintenance and accommodation allowances may be exempt from income tax if conditions are met
V4375-16
Travel allowances are exempt if they meet amount, purpose and time limits
V0206-16
Requisitos para la exención de rendimientos por trabajos realizados en el extranjero
V2329-15
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
Travel and course expenses deductible if linked to activity
V0657-14
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