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MEDIUM
FISCAL

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

V1070-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1070-25
Published
25 Jun 2025

Summary

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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