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V2290-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Vehicle-based travel allowances taxed as income from work

A local council asks whether mileage payments to employees travelling to hamlets in their own vehicles are exempt from income tax. The DGT replies that such payments are taxable as they do not meet exemption criteria.

In 5 key points

Lifecycle

2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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