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V3226-21 ·28 December 2021 ·consulta-vinculante Medium impact
Tax

Fuel, accommodation and subsistence expenses deductible if accounting and allocation requirements met

A company asks whether fuel, accommodation and meal expenses for its sales staff on trips are deductible under corporate tax and VAT. The DGT responds that such expenses are deductible provided the requirements of accounting registration, incurrence, documentary justification and allocation to business activity are met.

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2021-12-28PublishedPublished 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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