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V3404-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Geographical dispersion allowance may be exempt from Income Tax if it compensates for travel expenses

A query was raised regarding whether a geographical dispersion allowance for primary care staff is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it may be exempt if it compensates for the use of private means of transport for home visits.

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2016-07-18PublishedPublished 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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