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V2361-17 ·18 September 2017 ·consulta-vinculante Medium impact
Tax

Travel, accommodation and subsistence expenses included within the €2,000 limit for other expenses

A civil servant inquired whether travel costs, room rental, transport, and breakfast expenses could be deducted following a relocation to Madrid. The Directorate General for Taxes (DGT) ruled that these expenses do not have a specific deduction category and must be included under the concept of other deductible expenses.

In 5 key points

How it affects those involved

This ruling clarifies that specific relocation-related costs cannot be claimed separately and are subject to the general cap applied to miscellaneous deductible expenses for employment income.

Lifecycle

2017-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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