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V0428-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

No tax on fuel allowance if unused amount is automatically refunded

An employee asks whether they must pay tax on a monthly fuel allowance that is refunded if not used. The DGT responds that there is no income in kind if the unused amount is automatically refunded.

In 5 key points

How it affects those involved

Employees do not incur tax on fuel allowances when unused amounts are automatically refunded by the employer.

Lifecycle

2025-03-20PublishedPublished 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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