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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether travel allowances provided by their Health Service to cover hospital visits are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are not taxable, as they constitute assistance to cover expenses related to medical treatment or the restoration of health.
This ruling clarifies that specific reimbursements for medical travel costs do not constitute taxable income, providing legal certainty for taxpayers receiving such health-related aid.
The tax team reviews your specific situation.
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