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V1070-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

No exemption from maintenance allowances for a managing partner without a labour relationship

A sole managing partner carrying out technical duties and receiving income from work asks whether he can benefit from the exemption of 91.35 euros for overseas travel expenses. The DGT responds that this exemption applies only to workers under an employment relationship.

In 6 key points

Lifecycle

2025-06-25PublishedPublished 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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