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V3143-17 ·4 December 2017 ·consulta-vinculante Medium impact
Tax

Compensation for school canteen supervision must be taxed as employment income

A mother inquired whether the financial compensation received for volunteering to supervise her child's school canteen is exempt from tax. The Directorate General for Taxes (DGT) ruled that no such exemption applies and that the amount constitutes employment income.

In 5 key points

How it affects those involved

This ruling clarifies that voluntary contributions involving financial compensation for school supervision are subject to personal income tax, as they do not meet the criteria for tax-exempt income.

Lifecycle

2017-12-04PublishedPublished 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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