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V2744-23 ·9 October 2023 ·consulta-vinculante Medium impact
Tax

Transport costs are not deductible from employment income earned from teaching courses

A taxpayer inquired whether transport expenses incurred while teaching courses could be deducted as employment income. The Directorate General for Taxes (DGT) ruled that the list of deductible expenses under Personal Income Tax (IRPF) is exhaustive and does not include transport.

In 5 key points

How it affects those involved

This ruling confirms the strict interpretation of deductible expenses for employment income, preventing taxpayers from claiming transport costs that are not explicitly listed in the tax regulations.

Lifecycle

2023-10-09PublishedPublished 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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