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A public official asks whether the residence allowance (80% of diet) in an EU mission in Brussels is exempt as an extraordinary gratification. The DGT responds that this amount does not constitute an extraordinary gratification as defined by law, but is linked to foreign travel.
Question posed: Whether said compensation is considered an extraordinary gratification covered by the exemption regulated in Article 7 o) of the Personal Income Tax Law.
The compensation for eventual residence is not considered an extraordinary gratification covered by the exemption under Article 7 o) of the Personal Income Tax Law (LIRPF). These amounts are linked to the official's own displacement abroad. Therefore, the exemption for extraordinary gratifications for peace or humanitarian missions does not apply, as the nature of the amount is different.
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