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V2925-14 30 October 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · dietas

Temporary incapacity allowance not exempt from taxation as a meal allowance

The DGT responds that a financial supplement to reach 100% of remuneration during temporary incapacity does not have the same purpose as meal allowances for maintenance or stay.

The question raised

Application of the per diem regime provided for in Article 9 of the Tax Regulations, in relation to the "Temporary Disability Supplement."

The DGT's ruling

The exemption regime for per diems provided for in Article 9.A.3.b).3 of the IRPF Regulations is not applicable to the temporary disability supplement. This is due to the fact that the amounts received under this concept do not correspond to the compensatory concepts of subsistence or accommodation provided for in the regulations.

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