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MEDIUM
FISCAL

Earnings from availability of special availability reservists classified as work income

V1109-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1109-25
Published
25 Jun 2025

Summary

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.

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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