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A UNED professor asked whether his monthly academic allowance received during overseas posting could be considered a diet exempt from tax. The DGT has clarified that the exemption under the excess regime does not apply because the amount does not derive from the modules established in Royal Decree 6/1995.
Cuestión planteada Si es de aplicación respecto al citado complemento, el "régimen de excesos” regulado en el punto 3º del artículo 9.A.3.b) del Reglamento del Impuesto, aunque su importe no es resultado de la aplicación de los módulos regulados en el artículo 4 del Real Decreto 6/1995.
Para que el exceso retributivo de un funcionario destinado en el extranjero esté exento según el artículo 9.A.3.b) del RIRPF, el exceso debe ser consecuencia de la aplicación de los módulos y las indemnizaciones de los artículos 4, 5 y 6 del Real Decreto 6/1995. Dado que el complemento por 'cargo académico' no se calcula mediante dichos módulos, no cumple el requisito necesario para la exención.
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