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V3367-20 ·17 November 2020 ·consulta-vinculante Medium impact
Tax

Travel expenses recharged to clients are taxable as income from economic activities

An architect has enquired whether amounts paid by clients for travel expenses incurred in a private vehicle must be taxed and whether withholding tax should be applied. The DGT has ruled that these amounts constitute gross income from the activity and are subject to tax and withholdings.

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2020-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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