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V0528-20 ·4 March 2020 ·consulta-vinculante Medium impact
Tax

Mileage payments using own vehicles may be exempt from Income Tax if travel is justified

A company has enquired whether paying 0.19 euros per kilometre to its employees, alongside providing fuel vouchers, is exempt from Income Tax. The Directorate-General for Taxes (DGT) has ruled that these amounts may be exempt provided they comply with the limits and justification requirements set out in the Regulations.

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2020-03-04PublishedPublished 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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