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An employee asks whether relocation allowances to China are exempt from income tax. The DGT explains that such payments may be tax-exempt if they meet the conditions set out in the Income Tax Regulation.
Cuestión planteada Solicita información sobre la exención tributaria del IRPF, a cuenta de dicho desplazamiento al extranjero.
Las asignaciones para gastos de manutención y estancia no tributan en el IRPF si el trabajador se desplaza fuera de su centro de trabajo habitual y de su residencia. Deben compensar gastos de hostelería, no superar los límites cuantitativos del Reglamento y no permanecer en el municipio distinto al habitual más de nueve meses. Cualquier cantidad que no cumpla estos términos reglamentarios tributará íntegramente.
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