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V1511-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

Reimbursement of Bar Association fees paid by an employee constitutes employment income

A lawyer employed by a public entity has requested the reimbursement of Bar Association fees that they paid personally. The DGT has ruled that such reimbursement constitutes employment income and is subject to withholding tax.

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2020-05-21PublishedPublished 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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