Skip to content
V2569-15 ·4 September 2015 ·consulta-vinculante Medium impact
Tax

Compensations for Civil Protection volunteers are taxed as employment income

A query was raised regarding whether payments made to Civil Protection volunteers for transport and subsistence expenses are subject to tax withholding. The Directorate General for Taxes (DGT) ruled that these amounts constitute employment income and do not qualify for the subsistence allowance exemption.

In 6 key points

How it affects those involved

Volunteers receiving reimbursements for travel and food expenses must have tax withheld, as these payments are classified as taxable employment income rather than exempt allowances.

Lifecycle

2015-09-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact