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V2544-24 ·11 December 2024 ·consulta-vinculante Medium impact
Tax

Allowances for use of own vehicle may be exempt from Income Tax if the reality of the journey is justified

A query was raised regarding what documentation proves the reality of journeys to ensure travel allowances are exempt from Income Tax. The DGT indicates that for private vehicles, the exemption applies up to €0.26 per kilometre, plus tolls and parking, provided the journey is justified.

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2024-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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