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V0451-25 ·21 March 2025 ·consulta-vinculante Medium impact
Tax

Dietary allowances received by board members counted as income from employment

A retired person serving on a board asks about the tax treatment of allowances received for attending meetings. The DGT states that such amounts should be classified as income from employment.

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2025-03-21PublishedPublished 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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