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V0150-22 ·31 January 2022 ·consulta-vinculante Medium impact
Tax

Mobile phones and accessories for work do not constitute species remuneration

A company asked whether lending mobile phones and accessories to employees for work constituted species remuneration. The DGT replied that there is no remuneration for work when necessary tools are made available for carrying out employment duties.

In 5 key points

Lifecycle

2022-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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