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V3132-18 ·11 December 2018 ·consulta-vinculante Medium impact
Tax

Expenses for stay and travel not exempt if no employment relationship

A researcher asked whether travel and accommodation expenses reimbursed by a British university were exempt from income tax. The DGT replied that such amounts must be taxed as income from employment if no employment relationship exists with the payer.

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2018-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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