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A foundation asks whether mobility aid for a researcher in Belgium can be treated as an exempted meal due to foreign destination remuneration excess. The DGT responds that this regime applies only if the worker has a change of habitual workplace, not a temporary assignment.
Cuestión planteada Si a la ayuda le es de aplicación el régimen previsto en el artículo 9.A.3.b).4º del Reglamento del Impuesto sobre la Renta de las Personas Físicas.
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