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V1039-18 ·24 April 2018 ·consulta-vinculante Medium impact
Tax

Mandatory uniforms are not benefits in kind and clothing allowances are subject to Income Tax

A query was raised regarding whether providing uniforms to local police constitutes a benefit in kind and whether the compensation received by plainclothes officers for not wearing a uniform is tax-exempt. The DGT has determined that the uniform does not constitute a benefit in kind and that the monetary compensation must be subject to taxation.

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Lifecycle

2018-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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