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V0873-20 ·15 April 2020 ·consulta-vinculante Medium impact
Tax

Travel expenses may be tax-exempt if the employee travels from their workplace to other locations

A worker enquired whether travel expenses (parking, tolls, mileage) paid by their company were exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) explains that exemption depends on whether the travel is from the workplace to other locations or simply the commute from home to the workplace.

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Lifecycle

2020-04-15PublishedPublished 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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