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V4375-16 ·11 October 2016 ·consulta-vinculante Medium impact
Tax

Maintenance and accommodation allowances may be exempt from income tax if conditions are met

An employee asks whether relocation allowances to China are exempt from income tax. The DGT explains that such payments may be tax-exempt if they meet the conditions set out in the Income Tax Regulation.

In 6 key points

Lifecycle

2016-10-11PublishedPublished 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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