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V1737-20 ·2 June 2020 ·consulta-vinculante Medium impact
Tax

Flight crew may receive up to €36.06 daily tax-free subsistence allowance for domestic travel without overnight stays

An aviation pilot has enquired about the IRPF (Income Tax) tax-exempt amount for subsistence allowances during a flight from Barcelona to the Canary Islands without an overnight stay. The DGT has determined that, as flight crew on domestic travel without an overnight stay, the tax-exempt limit is €36.06 per day.

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2020-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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