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A civil servant enquired whether monthly payments received for subsistence and accommodation expenses during a service assignment were subject to IRPF and when tax withholdings should be applied. The DGT ruled that these amounts are not taxable provided they comply with the quantitative and temporal limits set out in the Regulations.
Cuestión planteada 1.- Momento temporal para la práctica de retenciones sobre las asignaciones para gastos de estancia abonadas mensualmente en 2019 y 2020 destinadas al arrendamiento y período impositivo de imputación de las retenciones practicadas.
Las asignaciones para compensar gastos de manutención y estancia no están sujetas al IRPF si cumplen tres requisitos: compensar gastos en hostelería, no permanecer más de nueve meses en el municipio distinto al habitual y no superar los límites diarios establecidos en el RIRPF. Las retenciones solo deben practicarse si se superan dichos límites o si el desplazamiento previsto es superior a nueve meses. Las rentas se imputan al período en que sean exigibles por el perceptor.
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