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V0885-25 ·23 May 2025 ·consulta-vinculante Low impact
Tax

Specie remuneration for vehicle use may count in foreign work exempt income

The DGT confirms that both cash and specie remuneration for the personal use of a company-provided vehicle can be included when calculating the exempt income from foreign work, applying the proportional distribution rule.

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2025-05-23PublishedPublished 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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