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V0314-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Travel allowances not exempt under meal rules without employment relationship

A football referee asks whether travel and accommodation allowances are exempt from income tax. The DGT responds that, due to the absence of an employment relationship with the federation, the meal exemption under the Regulation does not apply, although direct provision of transport and accommodation by the federation might exempt them from taxation.

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2025-03-17PublishedPublished 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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