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A taxpayer benefiting from the special regime under the Beckham Law asks whether the meal, maintenance and accommodation regime may apply. The DGT confirms that it can, provided the requirements and limits set out in Royal Decree 439/2007 are met.
Cuestión planteada Si el régimen de dietas, manutención y estancia regulado en el artículo 9 del Real Decreto 439/2007 es aplicable en relación a los contribuyentes acogidos a dicho régimen especial.
Los contribuyentes del régimen especial del artículo 93 de la LIRPF tributan por sus rentas en España según las normas del TRLIRNR. Al determinarse el importe íntegro de los rendimientos del trabajo conforme a la LIRPF, las dietas y asignaciones para gastos de viaje quedan exceptuadas de gravamen si cumplen los requisitos y límites del artículo 9 del RIRPF. Esto incluye las asignaciones para gastos de locomoción, manutención y estancia en establecimientos de hostelería bajo las condiciones reglamentarias.
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