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MEDIUM
FISCAL

Transport and hotel reimbursements in clinical trials may be taxable if not strictly compensating

V1810-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1810-25
Published
13 Oct 2025

Summary

A patient in a clinical trial asks whether mileage and hotel reimbursement is taxable under IRPF. The DGT states that, due to the absence of a labour relationship, the diet exemption does not apply, but considers the possibility of treating it as an expense incurred on behalf of a third party.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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