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V1396-20 ·13 May 2020 ·consulta-vinculante Medium impact
FISCAL

Travel and accommodation costs for a non-resident director not considered income

A Spanish company asked whether transport, maintenance and lodging paid directly to enable its director resident in Italy to carry out duties in Spain constitute income in kind. The DGT responds that if there is no particular benefit to the director, there is no income for the non-resident taxpayer and no obligation to withhold tax.

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Lifecycle

2020-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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