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V0729-19 ·2 April 2019 ·consulta-vinculante Medium impact
Tax

Employment income may be reduced by travel and subsistence expenses if not reimbursed by the gang leader

A bullfighting assistant has enquired whether they can apply the reduction for travel and subsistence expenses under the IRPF Regulations. The DGT has ruled that this is applicable as it constitutes a special employment relationship, provided that the gang leader has not reimbursed these costs.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for workers in special employment relationships, specifically bullfighting assistants, allowing for the deduction of travel and subsistence costs if they are not covered by the employer.

Lifecycle

2019-04-02PublishedPublished 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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