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V2728-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

Temporary indemnity for eurodeputies is income from work, not subject to article 18 reduction

A Spanish eurodeputy asks whether their temporary indemnity at the end of their term constitutes income from work and whether article 18 reduction applies. The DGT confirms it is income from work but states article 18 reduction does not apply.

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2021-11-08PublishedPublished 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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