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V3295-17 ·27 December 2017 ·consulta-vinculante Medium impact
Tax

Repatriation costs paid by a company may be exempt from Personal Income Tax

A worker dies in a road accident while on holiday in Morocco, and their company pays for the repatriation costs. A query is raised regarding whether this payment is exempt from Personal Income Tax (IRPF).

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2017-12-27PublishedPublished 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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