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V2108-25 ·6 November 2025 ·consulta-vinculante Low impact
Tax

Administering expenses not taxable if company provides direct means

The DGT determines that travel, accommodation and maintenance expenses for administrators are not exempt if there is no employment relationship, but are not income if the company directly provides the means or if the expenses are strictly reimbursed.

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2025-11-06PublishedPublished 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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