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MEDIUM
FISCAL

Vehicle-based travel allowances taxed as income from work

V2290-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2290-25
Published
25 Nov 2025

Summary

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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