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V1810-20 ·8 June 2020 ·consulta-vinculante Medium impact
Tax

Reimbursement of legal defence costs by a local council is not subject to Income Tax for public officials under certain conditions

A public official has enquired whether the reimbursement of solicitor and procurator fees, paid by their local council following a dismissed criminal proceeding, should be treated as taxable income for Income Tax purposes. The Directorate General for Taxes (DGT) has ruled that, provided certain legal requirements are met, there is no personal gain or benefit for the official, and therefore no tax implications arise.

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2020-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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