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V0134-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Transport pass expenses for commuting between home and workplace are not tax-deductible

An education professional inquired whether monthly transport pass costs for commuting between their home and workplace could be deducted. The Directorate General for Taxes (DGT) ruled that these expenses are not deductible as they fail to meet the principle of correlation with income.

In 5 key points

How it affects those involved

This ruling clarifies that commuting costs are considered personal expenses rather than business expenses, preventing taxpayers from deducting transport passes from their professional income.

Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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