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V2296-14 ·8 September 2014 ·consulta-vinculante Medium impact
Tax

Travel compensation is income, but may be exempt if conditions met

A company asks whether travel compensation of 2,200 euros per trip to Algeria has specific tax treatment. The DGT states it is income from work subject to withholding, although exemption for foreign work or meal allowances may apply if legal requirements are met.

In 6 key points

How it affects those involved

Travel allowances are treated as income from work and subject to tax, unless specific foreign work or meal allowance exemptions apply under legal conditions.

Lifecycle

2014-09-08PublishedPublished 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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