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V1088-20 ·28 April 2020 ·consulta-vinculante Medium impact
Tax

Dependency allowances and the reimbursement of driving license fees are not exempt from Personal Income Tax (IRPF)

A city council inquires whether allowances provided to employees with dependent family members and the reimbursement of driving license renewal fees are exempt income. The DGT responds that neither amount is covered by the exemptions under Article 7 of the Personal Income Tax Law.

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2020-04-28PublishedPublished 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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