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V0919-23 ·19 April 2023 ·consulta-vinculante Medium impact
Tax

Travel expenses not deductible if activity takes place at a fixed location

A poultry farmer asks whether travel costs can be deducted and whether egg delivery applies to the 0% tax rate. The DGT responds that travel expenses are not deductible if the activity is carried out at a fixed location, and that eggs are taxed at 0% under the temporary regulation.

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2023-04-19PublishedPublished 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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