7.2.1.2. Diets and travel expenses

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

Allowances for travel, food and lodging expenses that exceed the established limits will be subject to taxation.

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