Skip to content
V2581-14 ·2 October 2014 ·consulta-vinculante Medium impact
Tax

No income if the entity provides transport and accommodation; reimbursements without proof of expense are treated as employment income

A query was raised regarding whether travel payments to members of a Board of Directors constitute employment income or entity expenses. The DGT ruled that no income arises if the entity provides the means directly; however, if expenses are reimbursed without proof of their necessity for the role, they are considered taxable remuneration.

In 6 key points

Lifecycle

2014-10-02PublishedPublished 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