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V1109-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Earnings from availability of special availability reservists classified as work income

A reservist with special availability asks whether the economic allocation received is exempt from income tax. The DGT responds that this amount is classified as work income and is subject to taxation.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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