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V1759-22 ·22 July 2022 ·consulta-vinculante Medium impact
Tax

Allowances for travel to different municipalities may be exempt from Income Tax

A sales representative has enquired whether the daily allowance of €15.77 received for conducting routes is exempt from Income Tax (IRPF) withholding. The Directorate General for Taxes (DGT) has ruled that these amounts are not taxable, provided that the travel requirements and the quantitative limits set out in the Regulations are met.

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2022-07-22PublishedPublished 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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