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V2369-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

Federated arbiters' travel expenses exempt only if federation covers transport and accommodation

A federated arbiter asks whether travel expenses outside their municipality may be tax-exempt. The DGT replies that the income tax regulation's meal allowance regime does not apply due to the absence of a labour relationship, although exemption could apply if the federation directly covers the costs.

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2025-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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