Skip to content
MEDIUM
FISCAL

Dietary allowances received by board members counted as income from employment

V0451-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0451-25
Published
21 Mar 2025

Summary

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.

In 6 key points

Lifecycle

2025-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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