Skip to content
V0253-18 ·5 February 2018 ·consulta-vinculante Medium impact
Tax

Allowances over nine months treated as income from work and interest as patrimonial gains

A worker asks whether amounts for maintenance expenses and legal interest from a court ruling are subject to withholding. The DGT states that allowances lose their exemption after nine months of displacement and interest is considered non-withholding patrimonial gains.

In 6 key points

Lifecycle

2018-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact