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V0092-19 15 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · base imponible

Travel and subsistence expenses form part of the VAT taxable base and are subject to IRPF withholding, unless they are disbursements

A training professional enquired whether travel, meal, and accommodation expenses could be treated as disbursements to avoid taxation. The DGT ruled that these expenses constitute part of the consideration and, therefore, form part of the VAT taxable base and are subject to IRPF withholding.

The question raised

Cuestión planteada Tributación en el IVA y en el IRPF (retenciones).

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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