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V3214-21 ·23 December 2021 ·consulta-vinculante Medium impact
Tax

Allowances for Civil Protection volunteers taxed as employment income and subject to withholding

A local council enquired whether allowances paid to Civil Protection volunteers to cover travel and accommodation expenses are exempt. The Directorate General for Taxes (DGT) ruled that, as there is no employment or statutory relationship, the standard per diem regime does not apply; instead, these amounts are classified as employment income subject to tax withholding.

In 6 key points

How it affects those involved

This ruling clarifies that payments to volunteers for expenses do not qualify for tax exemptions under the per diem regime, increasing the tax burden on such payments and requiring withholding by the paying entity.

Lifecycle

2021-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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