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V1168-20 ·30 April 2020 ·consulta-vinculante Medium impact
Tax

Transport cost allowance deductible only if used exclusively for business activity

A professional asks whether an annual public transport subscription for client visits can be deducted. The DGT responds that it is deductible only if used exclusively for business and not for commuting between home and work.

In 6 key points

Lifecycle

2020-04-30PublishedPublished 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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