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Form 100. Personal Income Tax Declaration 2019

7,1,1,2. Per diems and travel expenses

Allocations for transportation expenses and normal expenses for maintenance and stay in hospitality establishments that meet the requirements and limits indicated in article 9 of the Tax Regulations are exempt from taxation.

Allocations for transportation, maintenance and stay expenses that exceed the established limits will be subject to tax.

  1. Allocations for transportation expenses
  2. Allowances for living and subsistence expenses
  3. Special rules