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V2659-19 ·30 September 2019 ·consulta-vinculante Medium impact
Tax

Personal expenses paid by a company are classified as income from movable capital

A retired shareholder has enquired whether personal expenses (travel and meals) paid by their company should be taxed as remuneration under Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) has ruled that these amounts are considered income from movable capital.

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2019-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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