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V1823-17 ·11 July 2017 ·consulta-vinculante Medium impact
Tax

Reimbursements of travel expenses for members of governing bodies may constitute employment income

A query is made as to whether allowances and compensations for travel expenses of a member of the Governing Board of a Professional Association constitute employment income. The DGT responds that, if it is not proven that they strictly compensate for the expense or if a discretionary amount is paid, they constitute employment income.

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2017-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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